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わが国の租税法における組合課税の判断基準 -Castle Harbour判決を参考として-
http://hdl.handle.net/10291/19186
http://hdl.handle.net/10291/191866bb3162d-e0aa-4d50-a67d-f3a37f8c7276
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-01-31 | |||||
タイトル | ||||||
言語 | ja | |||||
タイトル | わが国の租税法における組合課税の判断基準 -Castle Harbour判決を参考として- | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
高浜, 智輝
× 高浜, 智輝 |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Japanese corporate tax law is only applied association that is regulated and treated as corporation. In other situation, association is imposed partnership taxation. However, Japanese partnership tax law is little regulated regardless of arguments that some scholars need to regulate. Therefore,that include much uncertainty what is association imposed by partnership taxation. | |||||
書誌情報 |
経営学研究論集 巻 47, p. 107-125, 発行日 2017-09-08 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1340-9190 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10475861 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 明治大学大学院 | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | Article | |||||
OPACbibid | ||||||
URL | https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00014489 |