重加算税の賦課要件とほ脱犯の犯罪構成要件の交錯 : 国税通則法六八条一項・七〇条五項、法人税法一二七条一項三号・一五九条の関係に着目して (深田三徳教授古稀記念論集)

重加算税の賦課要件とほ脱犯の犯罪構成要件の交錯 : 国税通則法六八条一項・七〇条五項、法人税法一二七条一項三号・一五九条の関係に着目して

(深田三徳教授古稀記念論集)

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Material Type: 記事
Title: 重加算税の賦課要件とほ脱犯の犯罪構成要件の交錯 : 国税通則法六八条一項・七〇条五項、法人税法一二七条一項三号・一五九条の関係に着目して
Author/Editor: 占部裕典
Series Title: 深田三徳教授古稀記念論集
Author Heading: 占部裕典
Alternative Title: The Relationship Between Taxable Elements of Heavy Additional Tax and Constituent Elements of Tax Fraud
Periodical title: 同志社法学 = The Doshisha law review / 同志社法学会編
No. or year of volume/issue: 64(3)=356:2012.9
Volume: 64
Issue: 3
Sequential issue number: 356
Pages: 747-789
Publication date of volume/issue (W3CDTF): 2012-09
ISSN (Periodical Title): 0387-7612
ISSN-L (Periodical Title): 0387-7612
Publication (Periodical Title): 京都 : 同志社法学会
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.: Z2-3
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): 024011642
http://id.ndl.go.jp/bib/024011642
Bibliographic Record Category (NDL): 632