租税訴訟学会法人税法施行令72条の5(現行72条の3)の合憲性(その2)公益社団法人移行前に未払計上した支給額の通知がない使用人賞与の損金算入[東京高裁平成27.10.15判決]

租税訴訟学会法人税法施行令72条の5(現行72条の3)の合憲性(その2)公益社団法人移行前に未払計上した支給額の通知がない使用人賞与の損金算入[東京高裁平成27.10.15判決]

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Material Type: 記事
Title: 租税訴訟学会法人税法施行令72条の5(現行72条の3)の合憲性(その2)公益社団法人移行前に未払計上した支給額の通知がない使用人賞与の損金算入[東京高裁平成27.10.15判決]
Author/Editor: 長島弘
Author Heading: 長島弘
Periodical title: 月刊税務事例
No. or year of volume/issue: 48(5)=560:2016.5
Volume: 48
Issue: 5
Sequential issue number: 560
Pages: 20-32
Publication date of volume/issue (W3CDTF): 2016-05
ISSN (Periodical Title): 0910-5786
ISSN-L (Periodical Title): 0910-5786
Publication (Periodical Title): 東京 : 財経詳報社
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD25
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z4-265
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): 027342225
http://id.ndl.go.jp/bib/027342225
Bibliographic Record Category (NDL): 632