判例研究 還付請求権...

判例研究 還付請求権の相続財産該当性と納税義務の成立[最高裁第二小法廷平成22.10.15判決]

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判例研究 還付請求権の相続財産該当性と納税義務の成立[最高裁第二小法廷平成22.10.15判決]

Call No. (NDL)
Z2-16
Bibliographic ID of National Diet Library
024924178
Material type
記事
Author
公法研究会
Publisher
京都 : 京都大学法学会 ; 1919-
Publication date
2013-04
Material Format
Paper
Journal name
法学論叢 = Kyoto law review 173(1):2013.4
Publication Page
p.115-135
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Paper

Material Type
記事
Author/Editor
公法研究会
Author Heading
Alternative Title
Whether or not the claim for refund is taxable as the inherited property : a study based on the tax liabilities
Periodical title
法学論叢 = Kyoto law review
No. or year of volume/issue
173(1):2013.4
Volume
173
Issue
1
Pages
115-135