{
    "@context": "https://id.ndl.go.jp/auth/context.json",
    "uri": "http://id.ndl.go.jp/auth/ndlsh/00575056",
    "type": {
        "uri": "http://www.w3.org/2004/02/skos/core#Concept"
    },
    "modified": "2026-01-27T12:57:02",
    "created": "1980-06-20",
    "prefLabel": {
        "literalForm": "譲渡",
        "transcription": "ジョウト",
        "transcription-l": [
            {
                "@value": "ジョウト",
                "@language": "ja-Kana"
            },
            {
                "@value": "Joto",
                "@language": "ja-Latn"
            }
        ]
    },
    "label": "譲渡",
    "altLabel": [
        {
            "literalForm": "Transfer (Law)"
        }
    ],
    "source": [
        "資産譲渡の所得税・法人税の実務. 昭和54年版 / 東京国税不服審判所管理課 編",
        "法学辞典"
    ],
    "exactMatch": [
        {
            "uri": "http://id.ndl.go.jp/auth/bsh4/00500700"
        }
    ],
    "inScheme": {
        "uri": "http://id.ndl.go.jp/auth#topicalTerms"
    },
    "sameAs": {
        "uri": "http://id.ndl.go.jp/auth/ndlsh/譲渡"
    },
    "relatedMatch": [
        {
            "uri": "http://id.ndl.go.jp/class/ndlc/A821"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndc10/324.2"
        },
        {
            "uri": "http://id.ndl.go.jp/class/ndc9/324.2"
        }
    ],
    "closeMatch": [
        {
            "uri": "http://id.loc.gov/authorities/subjects/sh85136902"
        }
    ],
    "related": [
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00574556",
            "label": "財産権"
        },
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/01115405",
            "label": "譲渡担保"
        }
    ]
}