@prefix rdf: . @prefix rdfs: . @prefix owl: . @prefix skos: . @prefix xl: . @prefix rdag1: . @prefix rda: . @prefix rdaa: . @prefix frbrent: . @prefix foaf: . @prefix ndl: . @prefix dct: . foaf:primaryTopic ; rdf:type ; dct:modified "2019-11-11T09:26:38"; dct:created "1992-12-15"; xl:prefLabel [xl:literalForm "有賀, 文宣";ndl:transcription "アリガ, フミノリ"@ja-Kana,"Ariga, Fuminori"@ja-Latn]; rdfs:label "有賀, 文宣"; xl:altLabel [xl:literalForm "有賀, 文宣";ndl:transcription "アルガ, フミノブ"@ja-Kana,"Aruga, Fuminobu"@ja-Latn]; dct:source "交際費の税務. 平成3年版 / 有賀文宣, 吉田行雄 共編","出版者回答"; skos:exactMatch ; skos:inScheme . rdf:type ; foaf:name "有賀文宣"; rda:biographicalInformation "元・国税局勤務, 税理士".