信用保証料の税務上の取扱い : 支払時の費用として全額損金処理することが否認された事例[名古屋高裁金沢支部平成17.1.12判決]

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Material Type: 記事
Title: 信用保証料の税務上の取扱い : 支払時の費用として全額損金処理することが否認された事例[名古屋高裁金沢支部平成17.1.12判決]
Author/Editor: 和泉彰宏
Author Heading: 和泉彰宏
Periodical title: Accord tax review = アコード・タックス・レビュー
No. or year of volume/issue: (3):2013.1
Issue: 3
Pages: 56-63
Publication date of volume/issue (W3CDTF): 2013-01
Publication (Periodical Title): 東京 : アコード租税総合研究所
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZA16
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z72-E47
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): 024336386
http://id.ndl.go.jp/bib/024336386
Bibliographic Record Category (NDL): 632