@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/034688213>
	foaf:primaryTopic <http://id.ndl.go.jp/auth/entity/034688213>;
	rdf:type <http://www.w3.org/2004/02/skos/core#Concept>;
	dct:modified "2026-04-30T13:46:53";
	dct:created "2026-04-30";
	xl:prefLabel [xl:literalForm "最上, 悠也";ndl:transcription "モガミ, ユウヤ"@ja-Kana,"Mogami, Yuya"@ja-Latn];
	rdfs:label "最上, 悠也";
	dct:source "法人税関係租税特別措置法通達逐条解説, 2026.3";
	skos:exactMatch <http://viaf.org/viaf/sourceID/NDL%7C034688213#skos:Concept>;
	skos:inScheme <http://id.ndl.go.jp/auth#personalNames>.

<http://id.ndl.go.jp/auth/entity/034688213>
	rdf:type <http://xmlns.com/foaf/0.1/Person>;
	foaf:name "最上悠也".