{
    "@context": "https://id.ndl.go.jp/auth/context.json",
    "uri": "http://id.ndl.go.jp/auth/ndlsh/00572067",
    "type": {
        "uri": "http://www.w3.org/2004/02/skos/core#Concept"
    },
    "modified": "2023-03-23T08:11:12",
    "created": "1980-06-20",
    "prefLabel": {
        "literalForm": "消費税",
        "transcription": "ショウヒゼイ",
        "transcription-l": [
            {
                "@value": "ショウヒゼイ",
                "@language": "ja-Kana"
            },
            {
                "@value": "Shohizei",
                "@language": "ja-Latn"
            }
        ]
    },
    "label": "消費税",
    "altLabel": [
        {
            "literalForm": "消費課税",
            "transcription": "ショウヒカゼイ",
            "transcription-l": [
                {
                    "@value": "ショウヒカゼイ",
                    "@language": "ja-Kana"
                },
                {
                    "@value": "Shohikazei",
                    "@language": "ja-Latn"
                }
            ]
        },
        {
            "literalForm": "一般消費税",
            "transcription": "イッパンショウヒゼイ",
            "transcription-l": [
                {
                    "@value": "イッパンショウヒゼイ",
                    "@language": "ja-Kana"
                },
                {
                    "@value": "Ippanshohizei",
                    "@language": "ja-Latn"
                }
            ]
        },
        {
            "literalForm": "個別消費税",
            "transcription": "コベツショウヒゼイ",
            "transcription-l": [
                {
                    "@value": "コベツショウヒゼイ",
                    "@language": "ja-Kana"
                },
                {
                    "@value": "Kobetsushohizei",
                    "@language": "ja-Latn"
                }
            ]
        },
        {
            "literalForm": "Taxation of articles of consumption"
        }
    ],
    "source": [
        "総合消費税 / ニコラス・カルドア 著 ; 時子山常三郎 監訳"
    ],
    "exactMatch": [
        {
            "uri": "http://id.ndl.go.jp/auth/bsh4/00503800"
        }
    ],
    "inScheme": {
        "uri": "http://id.ndl.go.jp/auth#topicalTerms"
    },
    "sameAs": {
        "uri": "http://id.ndl.go.jp/auth/ndlsh/消費税"
    },
    "relatedMatch": [
        {
            "uri": "http://id.ndl.go.jp/class/ndlc/A366"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndlc/DG113"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndlc/DG141"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndlc/DH591"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndc10/336.987"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndc10/345.71"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndc9/336.987"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndc9/345.71"
        }
    ],
    "note": [
        "地理区分."
    ],
    "broader": [
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00564946",
            "label": "間接税"
        }
    ],
    "closeMatch": [
        {
            "uri": "http://id.loc.gov/authorities/subjects/sh85132878"
        }
    ],
    "related": [
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00574049",
            "label": "売上税"
        },
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00563606",
            "label": "付加価値税"
        },
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/032712495",
            "label": "適格請求書"
        }
    ],
    "narrower": [
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00572472",
            "label": "酒税"
        },
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00572485",
            "label": "煙草税"
        },
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00561052",
            "label": "物品税"
        },
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00568775",
            "label": "入場税"
        },
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/01195321",
            "label": "地方消費税"
        }
    ]
}