@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#>.
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#>.
@prefix owl: <http://www.w3.org/2002/07/owl#>.
@prefix skos: <http://www.w3.org/2004/02/skos/core#>.
@prefix xl: <http://www.w3.org/2008/05/skos-xl#>.
@prefix rdag1: <http://RDVocab.info/ElementsGr1/>.
@prefix rda: <http://RDVocab.info/ElementsGr2/>.
@prefix rdaa: <http://rdaregistry.info/Elements/a/>.
@prefix frbrent: <http://RDVocab.info/uri/schema/FRBRentitiesRDA/>.
@prefix foaf: <http://xmlns.com/foaf/0.1/>.
@prefix ndl: <http://ndl.go.jp/dcndl/terms/>.
@prefix dct: <http://purl.org/dc/terms/>.

<http://id.ndl.go.jp/auth/ndlna/032442172>
	foaf:primaryTopic <http://id.ndl.go.jp/auth/entity/032442172>;
	rdf:type <http://www.w3.org/2004/02/skos/core#Concept>;
	dct:modified "2026-01-21T09:18:19";
	dct:created "2022-10-25";
	xl:prefLabel [xl:literalForm "西山, 由美, 1959-";ndl:transcription "ニシヤマ, ユミ, 1959-"@ja-Kana,"Nishiyama, Yumi, 1959-"@ja-Latn];
	rdfs:label "西山, 由美, 1959-";
	dct:source "スタンダード消費税法, 2022.9","欧州付加価値税の論点, 2024.12(生年)";
	skos:exactMatch <https://nrid.nii.ac.jp/nrid/1000020296221/>,<http://viaf.org/viaf/sourceID/NDL%7C032442172#skos:Concept>;
	skos:inScheme <http://id.ndl.go.jp/auth#personalNames>;
	skos:historyNote "会計学→1959- (20250225)".

<http://id.ndl.go.jp/auth/entity/032442172>
	rdf:type <http://xmlns.com/foaf/0.1/Person>;
	foaf:name "西山由美";
	rda:dateOfBirth "1959";
	rda:fieldOfActivityOfThePerson "会計学, 公法学";
	rda:professionOrOccupation "大学教員".