@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/034304846>
	foaf:primaryTopic <http://id.ndl.go.jp/auth/entity/034304846>;
	rdf:type <http://www.w3.org/2004/02/skos/core#Concept>;
	dct:modified "2025-09-17T09:59:12";
	dct:created "2025-09-17";
	xl:prefLabel [xl:literalForm "柴谷, 哲朗";ndl:transcription "シバヤ, テツオ"@ja-Kana,"Shibaya, Tetsuo"@ja-Latn];
	rdfs:label "柴谷, 哲朗";
	dct:source "IPOハンドブック, 2025.7";
	skos:exactMatch <http://viaf.org/viaf/sourceID/NDL%7C034304846#skos:Concept>;
	skos:inScheme <http://id.ndl.go.jp/auth#personalNames>.

<http://id.ndl.go.jp/auth/entity/034304846>
	rdf:type <http://xmlns.com/foaf/0.1/Person>;
	foaf:name "柴谷哲朗";
	rda:professionOrOccupation "公認会計士".