外国判例研究真正遡及効の禁止に反する税法規定は違憲・無効[ドイツ連邦憲法裁判所2013.12.17決定]

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Material Type: 記事
Title: 外国判例研究真正遡及効の禁止に反する税法規定は違憲・無効[ドイツ連邦憲法裁判所2013.12.17決定]
Author/Editor: 木村弘之亮
Author Heading: 木村弘之亮
Alternative Title: Unconstitutionality as Retroactive Tax Law Clarified by Decisions of the German Supreme Constitutional Court Dated 17.12.2013
Periodical title: 税法学 = Tax jurisprudence
No. or year of volume/issue: (571):2014.5
Sequential issue number: 571
Pages: 241-249
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): 025608830
http://id.ndl.go.jp/bib/025608830
Bibliographic Record Category (NDL): 632