判例研究租税法規の遡及適用の可否について[福岡高裁平成20.10.21判決,最高裁平成23.9.22判決,最高裁平成23.9.30判決]

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Material Type: 記事
Title: 判例研究租税法規の遡及適用の可否について[福岡高裁平成20.10.21判決,最高裁平成23.9.22判決,最高裁平成23.9.30判決]
Author/Editor: 堀川綾乃
Author Heading: 堀川綾乃
Alternative Title: Constitutionality of the Retrospective Application of A Tax Law
Periodical title: 沖縄法学論叢
No. or year of volume/issue: (6):2013
Issue: 6
Pages: 23-45
Publication date of volume/issue (W3CDTF): 2013
ISSN (Periodical Title): 1882-8639
ISSN-L (Periodical Title): 1882-8639
Publication (Periodical Title): 宜野湾 : 沖縄国際大学大学院法学研究科
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.: Z71-V883
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): 024944705
http://id.ndl.go.jp/bib/024944705
Bibliographic Record Category (NDL): 632