遺族が年金形式で受け取る生命保険金への所得課税は違法か : いわゆる生保年金二重課税の最高裁判決について[平成22.7.6第三小法廷]
Read via the Internet
Begin reading now
NDL Digital Collections
Holdings of Libraries in Japan
This page shows libraries in Japan other than the National Diet Library that hold the material.
Please contact your local library for information on how to use materials or whether it is possible to request materials from the holding libraries.
other
CiNii Research
Search ServiceYou can check the holdings of institutions and databases with which CiNii Research is linked at the site of CiNii Research.
Bibliographic Record
You can check the details of this material, its authority (keywords that refer to materials on the same subject, author's name, etc.), etc.
- Material Type
- 記事
- Author/Editor
- 小島 俊朗
- Author Heading
- Alternative Title
- The Legality of the Imposition of Income Tax on Life Insurance Annuity Received by a Family of the Deceased : With a Focus on the Supreme Court Judgment on the So-called Double Taxation Case on Life Insurance Annuity
- Periodical title
- 税大ジャーナル / 税務大学校研究部 編
- No. or year of volume/issue
- (19):2012.8
- Issue
- 19
- Pages
- 15-58
- Publication date of volume/issue (W3CDTF)
- 2012-08