関連者間取引における値下がり資産の課税上の取扱い : 内国歳入法典267条に関する覚書
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- Material Type
- 記事
- Author/Editor
- 酒井 貴子
- Author Heading
- Alternative Title
- The Tax Treatment of Transfers of Depreciated Property Between Related Persons
- Periodical title
- 税大ジャーナル / 税務大学校研究部 編
- No. or year of volume/issue
- (23):2014.5
- Issue
- 23
- Pages
- 15-27
- Publication date of volume/issue (W3CDTF)
- 2014-05