所得税法上の資産損失...

所得税法上の資産損失と必要経費 : 所得税法五一条は同法三七条の「別段の定め」か (玉國文敏先生古稀記念論文集)

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所得税法上の資産損失と必要経費 : 所得税法五一条は同法三七条の「別段の定め」か

(玉國文敏先生古稀記念論文集)

Call No. (NDL)
Z2-20
Bibliographic ID of National Diet Library
028097846
Material type
記事
Author
酒井 克彦
Publisher
東京 : 中央大学法学会
Publication date
2017-03
Material Format
Paper
Journal name
法学新報 = The Chuo law review / 中央大学法学会 [編] 123(11・12):2017.3
Publication Page
p.67-98
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Paper

Material Type
記事
Author/Editor
酒井 克彦
Author Heading
Alternative Title
Loss on Assets and Necessary Expenses of an Income Tax Law : Is Article 51 (Inclusion in Necessary Expenses of Loss on Assets) Special Provisions of Article 37 (Necessary Expenses)
Periodical title
法学新報 = The Chuo law review / 中央大学法学会 [編]
No. or year of volume/issue
123(11・12):2017.3
Volume
123
Issue
11・12