法人税における同族会社の行為計算否認規定の今日的意義 : 法人税法132条と通常の課税要件規定との競合と選択

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Material Type: 記事
Title: 法人税における同族会社の行為計算否認規定の今日的意義 : 法人税法132条と通常の課税要件規定との競合と選択
Author/Editor: 竹内綱敏
Author Heading: 竹内綱敏
Alternative Title: The Present Meaning of Art.132 of Corporation Tax Law
Periodical title: 税法学 = Tax jurisprudence
No. or year of volume/issue: (571):2014.5
Sequential issue number: 571
Pages: 53-79
Publication date of volume/issue (W3CDTF): 2014-05
ISSN (Periodical Title): 0494-8262
ISSN-L (Periodical Title): 0494-8262
Publication (Periodical Title): 京都 : 日本税法学会
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.: Z2-61
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): 025607963
http://id.ndl.go.jp/bib/025607963
Bibliographic Record Category (NDL): 632