共同的な事業者の第二次納税義務に関する一考察
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- Material Type
- 記事
- Author/Editor
- 脇本 利紀
- Author Heading
- Alternative Title
- Consideration concerning Secondary Tax Liability of a Person having a certain Relationship with primary Tax Liability
- Periodical title
- 税大ジャーナル / 税務大学校研究部 編
- No. or year of volume/issue
- (20):2013.1
- Issue
- 20
- Pages
- 101-116
- Publication date of volume/issue (W3CDTF)
- 2013-01