消費税の今後 : 複数税率化と仕入税額控除 : 価値財/サービスへの課税除外措置や逆進性解消策のあり方をグローバルに検証する

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Material Type: 記事
Title: 消費税の今後 : 複数税率化と仕入税額控除 : 価値財/サービスへの課税除外措置や逆進性解消策のあり方をグローバルに検証する
Author/Editor: 石村耕治
Author Heading: 石村耕治
Alternative Title: Japanese VAT reform 2014/15 : changes in rate and conversion to a tax invoice system
Periodical title: 白鴎大学法科大学院紀要 = Hakuoh law review / 白鴎大学大学院法務研究科編
No. or year of volume/issue: (8):2014.12
Issue: 8
Pages: 85-164
Publication date of volume/issue (W3CDTF): 2014-12
ISSN (Periodical Title): 1882-4277
ISSN-L (Periodical Title): 1882-4277
Publication (Periodical Title): 小山 : 白鴎大学大学院法務研究科
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZA11
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z71-V215
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): 026742989
http://id.ndl.go.jp/bib/026742989
Bibliographic Record Category (NDL): 632