消費税法における納税義務者に関する一考察 : 免税事業者の法的位置づけの視点から
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- Material Type
- 記事
- Author/Editor
- 森下 幹夫
- Author Heading
- Alternative Title
- Taxpayer in the Consumption Tax Act in Japan : The Relationship between the Consumption Tax System and Tax-Exemption for Small-scale Enterprises
- Periodical title
- 岡山大学経済学会雑誌 = Okayama economic review
- No. or year of volume/issue
- 48(2):2016.11
- Volume
- 48
- Issue
- 2
- Pages
- 131-152