国と地方の税収配分・財政調整・法定実効税率引き下げ論を検討する日本における地方法人所得課税のあり方 (特集法人税の課税ベースと税率のあり方)

国と地方の税収配分・財政調整・法定実効税率引き下げ論を検討する日本における地方法人所得課税のあり方

(特集法人税の課税ベースと税率のあり方)

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Material Type: 記事
Title: 国と地方の税収配分・財政調整・法定実効税率引き下げ論を検討する日本における地方法人所得課税のあり方
Author/Editor: 関口智
Series Title: 特集法人税の課税ベースと税率のあり方
Author Heading: 関口智
Periodical title: 税研 : 租税の総合専門誌 : Zeiken / 編集委員会編
No. or year of volume/issue: 29(4)=172:2013.11
Volume: 29
Issue: 4
Sequential issue number: 172
Pages: 55-67
Publication date of volume/issue (W3CDTF): 2013-11
ISSN (Periodical Title): 0911-9078
ISSN-L (Periodical Title): 0911-9078
Publication (Periodical Title): 東京 : 日本税務研究センター
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD22
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z3-1951
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): 025043208
http://id.ndl.go.jp/bib/025043208
Bibliographic Record Category (NDL): 632