判例研究地方公共団体の企業への独自課税｢神奈川県臨時特例企業税｣の有効性について

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Material Type: 記事
Title: 判例研究地方公共団体の企業への独自課税｢神奈川県臨時特例企業税｣の有効性について
Author/Editor: 守屋俊晴
Author Heading: 守屋俊晴
Alternative Title: Law Precedent Study : The Effectiveness of Independent Taxation "KANAGAWA TEMPORARITY SPECIAL TAX" in the Local Government
Periodical title: 会計論叢 = Meiji accounting review / 明治大学大学院会計専門職研究科編
No. or year of volume/issue: (9):2014.2
Issue: 9
Pages: 103-132
Publication date of volume/issue (W3CDTF): 2014-02
ISSN (Periodical Title): 1881-9540
ISSN-L (Periodical Title): 1881-9540
Publication (Periodical Title): 東京 : 明治大学大学院会計専門職研究科
Place of Publication (Country Code): JP
Text Language Code: jpn
Subject Heading: 臨時特例企業税
法人事業税
青色欠損金
欠損金の繰越控除
地方財政と財源の確保
神奈川県
外形標準課税制度
課税自主権
NDLC: ZD31
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z71-R186
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): 025331777
http://id.ndl.go.jp/bib/025331777
Bibliographic Record Category (NDL): 632