SPVとしての信託に係る税務会計上の諸問題 : 法人課税信託を中心としての日米比較による考察

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Material Type: 記事
Title: SPVとしての信託に係る税務会計上の諸問題 : 法人課税信託を中心としての日米比較による考察
Author/Editor: 平野嘉秋
Author Heading: 平野嘉秋
Alternative Title: The problems on the tax accounting purpose of trusts as SPV : focusing on a corporate taxation trust by comparison of the trust taxation of Japan with that of the U.S
Periodical title: 会計学研究 = The study of accounting
No. or year of volume/issue: (26):2012.3
Issue: 26
Pages: 33-86
Publication date of volume/issue (W3CDTF): 2012-03
ISSN (Periodical Title): 0910-0555
ISSN-L (Periodical Title): 0910-0555
Publication (Periodical Title): 東京 : 日本大学商学部会計学研究所
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD31
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z4-730
Data Provider (Database): 国立国会図書館 : 国立国会図書館雑誌記事索引
https://ndlsearch.ndl.go.jp
Bibliographic ID (NDL): 023690569
http://id.ndl.go.jp/bib/023690569
Bibliographic Record Category (NDL): 632