雑誌税務大学校論叢
Volume number(76)-(77):2013.6-2013.6
Article複合的権利に対する譲...

複合的権利に対する譲渡所得課税に関する考察 : 権利の一部に変動のあったゴルフ会員権の譲渡を中心として

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複合的権利に対する譲渡所得課税に関する考察 : 権利の一部に変動のあったゴルフ会員権の譲渡を中心として

Call No. (NDL)
Z3-830
Bibliographic ID of National Diet Library
025018462
Material type
記事
Author
上田 正勝
Publisher
東京 : 税務大学校
Publication date
2013-06
Material Format
Digital
Journal name
税務大学校論叢 (77):2013.6
Publication Page
p.233-281
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Digital

Material Type
記事
Title
複合的権利に対する譲渡所得課税に関する考察 : 権利の一部に変動のあったゴルフ会員権の譲渡を中心として
Author/Editor
上田 正勝
Author Heading
上田 正勝
Alternative Title
Taxation on Capital Gain from Transferring Property with Multiple Legal Rights : When the Golf Club Membership of Which Legal Rights Partly Changed is Transferred
Periodical title
税務大学校論叢
No. or year of volume/issue
(77):2013.6
Issue
77
Pages
233-281
Publication date of volume/issue (W3CDTF)
2013-06