評価通達6項の当局内部基準,注目裁判例も相続税法における同族会社の行為計算否認規定 (特集「伝家の宝刀」を斬る : 行為計算否認規定の現在地)

評価通達6項の当局内部基準,注目裁判例も相続税法における同族会社の行為計算否認規定

(特集「伝家の宝刀」を斬る : 行為計算否認規定の現在地)

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Material Type: 記事
Title: 評価通達6項の当局内部基準,注目裁判例も相続税法における同族会社の行為計算否認規定
Author/Editor: 平松慎矢
Series Title: 特集「伝家の宝刀」を斬る : 行為計算否認規定の現在地
Author Heading: 平松慎矢
Periodical title: 税務弘報 = Taxation business review
No. or year of volume/issue: 67(13):2019.12
Volume: 67
Issue: 13
Pages: 47-55
Publication date of volume/issue (W3CDTF): 2019-12
ISSN (Periodical Title): 0913-5278
ISSN-L (Periodical Title): 0913-5278
Publication (Periodical Title): 東京 : 中央経済社 ; 1953-
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.: Z3-500
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): 030041288
http://id.ndl.go.jp/bib/030041288
Bibliographic Record Category (NDL): 632