含み益を有する相続財産の譲渡に係る所得税と相続税の調整について : 年金二重課税事件と土地譲渡益二重課税事件を題材として

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Material Type: 記事
Title: 含み益を有する相続財産の譲渡に係る所得税と相続税の調整について : 年金二重課税事件と土地譲渡益二重課税事件を題材として
Author/Editor: 芹澤光春
Author Heading: 芹澤光春
Periodical title: 税に関する論文入選論文集
No. or year of volume/issue: 10:2014
Volume: 10
Pages: 243-303
Publication date of volume/issue (W3CDTF): 2014
Publication (Periodical Title): 大阪 : 納税協会連合会
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.: Z71-P544
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): 025991126
http://id.ndl.go.jp/bib/025991126
Bibliographic Record Category (NDL): 632