キャプティブ保険会社への保険料の損金該当性をめぐる米国の裁判例の展開について(1)

Journal name: 大阪学院大学法学研究 = Osaka Gakuin law review / 大阪学院大学法学会編 38(2)=56:2012.3

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Material Type: 記事
Title: キャプティブ保険会社への保険料の損金該当性をめぐる米国の裁判例の展開について(1)
Author/Editor: 野一色直人
Author Heading: 野一色直人
Alternative Title: The Development of United States Court Decisions on Deductible Insurance Premium for Captive Insurance Companies (1)
Periodical title: 大阪学院大学法学研究 = Osaka Gakuin law review / 大阪学院大学法学会編
No. or year of volume/issue: 38(2)=56:2012.3
Volume: 38
Issue: 2
Sequential issue number: 56
Pages: 93-159
Publication date of volume/issue (W3CDTF): 2012-06
ISSN (Periodical Title): 0385-5635
ISSN-L (Periodical Title): 0385-5635
Publication (Periodical Title): 吹田 : 大阪学院大学法学会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZA11
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z2-566
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): 023953609
http://id.ndl.go.jp/bib/023953609
Bibliographic Record Category (NDL): 632