法人税法における債務確定基準 (第106回大会シンポジウム税法上の経費控除をめぐる法的諸問題)

法人税法における債務確定基準

(第106回大会シンポジウム税法上の経費控除をめぐる法的諸問題)

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Material Type: 記事
Title: 法人税法における債務確定基準
Author/Editor: 渡辺徹也
Series Title: 第106回大会シンポジウム税法上の経費控除をめぐる法的諸問題
Author Heading: 渡辺徹也
Alternative Title: Deductible Expenses and Losses under "the Obligation Principle" in the Corporation Tax Act s. 22(3)
Periodical title: 税法学 = Tax jurisprudence
No. or year of volume/issue: (575):2016.5
Issue: 575
Pages: 281-305
Publication date of volume/issue (W3CDTF): 2016-05
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): 027476291
http://id.ndl.go.jp/bib/027476291
Bibliographic Record Category (NDL): 632