{"id":99402,"updated":"2025-01-21T12:04:17.894510+00:00","links":{},"created":"2025-01-18T23:45:26.335592+00:00","metadata":{"_oai":{"id":"oai:ipsj.ixsq.nii.ac.jp:00099402","sets":["1164:3368:7506:7507"]},"path":["7507"],"owner":"11","recid":"99402","title":["消費税計算のための概念モデルとその継承"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-03-10"},"_buckets":{"deposit":"29bfdabf-de8e-4e88-b101-c0a2ba348d91"},"_deposit":{"id":"99402","pid":{"type":"depid","value":"99402","revision_id":0},"owners":[11],"status":"published","created_by":11},"item_title":"消費税計算のための概念モデルとその継承","author_link":["0","0"],"item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税計算のための概念モデルとその継承"},{"subitem_title":"Conceptual Model for Consumption Tax Calculation and Its Inheritances","subitem_title_language":"en"}]},"item_type_id":"4","publish_date":"2014-03-10","item_4_text_3":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"富士通(株)"},{"subitem_text_value":"(株)情報システム総研"},{"subitem_text_value":"産業技術大学院大学"}]},"item_4_text_4":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_value":"Fujitsu Ltd.","subitem_text_language":"en"},{"subitem_text_value":"Information Systems Institute, Ltd.","subitem_text_language":"en"},{"subitem_text_value":"Advanced Institute of Industrial Technology","subitem_text_language":"en"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_publisher":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"情報処理学会","subitem_publisher_language":"ja"}]},"publish_status":"0","weko_shared_id":-1,"item_file_price":{"attribute_name":"Billing file","attribute_type":"file","attribute_value_mlt":[{"url":{"url":"https://ipsj.ixsq.nii.ac.jp/record/99402/files/IPSJ-IS14127002.pdf"},"date":[{"dateType":"Available","dateValue":"2016-03-10"}],"format":"application/pdf","billing":["billing_file"],"filename":"IPSJ-IS14127002.pdf","filesize":[{"value":"1.1 MB"}],"mimetype":"application/pdf","priceinfo":[{"tax":["include_tax"],"price":"660","billingrole":"5"},{"tax":["include_tax"],"price":"330","billingrole":"6"},{"tax":["include_tax"],"price":"0","billingrole":"38"},{"tax":["include_tax"],"price":"0","billingrole":"44"}],"accessrole":"open_date","version_id":"dbccc40c-fca1-4c2d-836b-acdfc24cf87d","displaytype":"detail","licensetype":"license_note","license_note":"Copyright (c) 2014 by the Information Processing Society of Japan"}]},"item_4_creator_5":{"attribute_name":"著者名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"亀井, 邦裕"},{"creatorName":"児玉, 公信"},{"creatorName":"成田, 雅彦"}],"nameIdentifiers":[{}]}]},"item_4_creator_6":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Kunihiro, Kamei","creatorNameLang":"en"},{"creatorName":"Kiminobu, Kodama","creatorNameLang":"en"},{"creatorName":"Masahiko, Narita","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_4_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11253943","subitem_source_identifier_type":"NCID"}]},"item_4_textarea_12":{"attribute_name":"Notice","attribute_value_mlt":[{"subitem_textarea_value":"SIG Technical Reports are nonrefereed and hence may later appear in any journals, conferences, symposia, etc."}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourceuri":"http://purl.org/coar/resource_type/c_18gh","resourcetype":"technical report"}]},"item_4_description_7":{"attribute_name":"論文抄録","attribute_value_mlt":[{"subitem_description":"企業情報システムの代金計算において必須である消費税計算の概念モデルを示すとともに，その継承形の例として，扶養家族控除計算及び健康保険の概念モデルを示す．さらに，これらの継承形が相互に流用開発可能であることを示すことにより，再利用開発による品質担保の一形態を提示する．","subitem_description_type":"Other"}]},"item_4_description_8":{"attribute_name":"論文抄録(英)","attribute_value_mlt":[{"subitem_description":"The conceptual model for calculation of consumption tax which is inevitable for price calculation in the business information system is described. Then as its inheritances, the models for calculation of tax deduction for spouse and health insurance are derived. In addition, by showing these two inheritances have common parts which are mutually available, we produce a form of quality assurance by re-use development.","subitem_description_type":"Other"}]},"item_4_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicPageEnd":"8","bibliographic_titles":[{"bibliographic_title":"研究報告情報システムと社会環境（IS）"}],"bibliographicPageStart":"1","bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicVolumeNumber":"2014-IS-127"}]},"relation_version_is_last":true,"weko_creator_id":"11"}}