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一般社団法人を活用した租税回避を巡る相続税法における否認規定の一考察
http://hdl.handle.net/10742/00003160
http://hdl.handle.net/10742/000031604bc2c78f-0660-467c-b8e1-d73c6077edd4
名前 / ファイル | ライセンス | アクション |
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SG-35-1-001.pdf (607.7 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2019-02-20 | |||||
タイトル | ||||||
タイトル | 一般社団法人を活用した租税回避を巡る相続税法における否認規定の一考察 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | A Study of Anti-Avoidance Rules for the Inheritance Tax Act over tax avoidance by use of the General Incorporated Associations | |||||
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 |
川股, 修二
× 川股, 修二 |
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著者別名 | ||||||
姓名 | KAWAMATA, Shuji | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 論文 Articles |
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書誌情報 |
札幌学院法学 = Sapporo Gakuin law review 巻 35, 号 1, p. 1-22, 発行日 2018-12-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0910-0121 | |||||
その他のタイトル | ||||||
その他のタイトル | A Study of Anti-Avoidance Rules for the Inheritance Tax Act over tax avoidance by use of the General Incorporated Associations | |||||
出版者 | ||||||
出版者 | 札幌学院大学総合研究所 = Research Institute of Sapporo Gakuin University | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | Bulletin |