最高裁判所民事判例研究 民集六三巻六号 二二 法人税の確定申告において、法人税法(平成一五年法律第八号による改正前のもの)六八条一項に基づき配当等に係る所得税額を控除するに当たり、計算を誤ったために控除を受けるべき金額を過少に記載したとしてされた更正の請求が法人税法六八条三項の趣旨に反するか[第二小法廷平成21.7.10判決]
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- Material Type
- 記事
- Author/Editor
- 東京大学判例研究会
- Author Heading
- Alternative Title
- Notes on Civil Cases of the Supreme Court (VoL63,No.6)
- Periodical title
- 法学協会雑誌 = Journal of the Jurisprudence Association / 東京大学大学院法学政治学研究科 編
- No. or year of volume/issue
- 130(9):2013.9
- Volume
- 130
- Issue
- 9
- Pages
- 2081-2109