@prefix bf: <http://id.loc.gov/ontologies/bibframe/> .
@prefix bflc: <http://id.loc.gov/ontologies/bflc/> .
@prefix mads: <http://www.loc.gov/mads/rdf/v1#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

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        bf:Text,
        bf:Work ;
    bflc:aap "Shōhizei no toriatsukai to shinkoku no tebiki" ;
    bflc:aap-normalized "shōhizeinotoriatsukaitoshinkokunotebiki" ;
    bf:adminMetadata [ a bf:AdminMetadata ;
            bf:agent <http://id.loc.gov/vocabulary/organizations/cbc> ;
            bf:date "2026-09-30T17:47:28.282010+00:00"^^xsd:dateTime ;
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            bf:status <http://id.loc.gov/vocabulary/mstatus/c> ],
        [ a bf:AdminMetadata ;
            bflc:catalogerId "Unknown" ;
            bf:date "2026-09-30" ;
            bf:descriptionAuthentication <http://id.loc.gov/vocabulary/marcauthen/pcc> ;
            bf:descriptionLanguage <http://id.loc.gov/vocabulary/languages/eng> ;
            bf:descriptionLevel <http://id.loc.gov/ontologies/bibframe-2-6-0/> ] ;
    bf:classification [ a bf:ClassificationLcc ;
            bf:assigner <http://id.loc.gov/vocabulary/organizations/dlc> ;
            bf:classificationPortion "KNX3624.A15" ;
            bf:itemPortion "S55" ;
            bf:status <http://id.loc.gov/vocabulary/mstatus/uba> ] ;
    bf:content <http://id.loc.gov/vocabulary/contentTypes/txt> ;
    bf:contribution [ a bf:Contribution ;
            bf:agent <http://id.loc.gov/rwo/agents/n82080375> ;
            bf:role <http://id.loc.gov/vocabulary/relators/isb> ] ;
    bf:geographicCoverage <http://id.loc.gov/vocabulary/geographicAreas/a-ja> ;
    bf:hasInstance <https://dev.bcld.info/instances/4fb1a887-08f7-4a93-8832-db468e487964> ;
    bf:language <http://id.loc.gov/vocabulary/languages/jpn> ;
    bf:notation <http://id.loc.gov/vocabulary/mscript/d> ;
    bf:subject [ a bf:Topic,
                mads:ComplexSubject ;
            rdfs:label "Taxation of articles of consumption--Law and legislation--Japan--Periodicals" ;
            bflc:aap-normalized "taxationofarticlesofconsumptionlawandlegislationjapanperiodicals" ;
            bf:source <http://id.loc.gov/authorities/subjects> ;
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            mads:componentList ( <http://id.loc.gov/authorities/subjects/sh85132878> <http://id.loc.gov/authorities/subjects/sh99004848> <http://id.loc.gov/rwo/agents/n78089021-781> [ a mads:GenreForm ;
                        mads:authoritativeLabel "Periodicals" ] ) ;
            mads:isMemberOfMADSScheme <http://id.loc.gov/authorities/subjects> ] ;
    bf:title [ a bf:Title ;
            bf:mainTitle "Shōhizei no toriatsukai to shinkoku no tebiki",
                "消費稅の取扱いと申告の手引"@ja-jpan ] .