税務論文相続税法3条1項2号にいう「支給」要件についての若干の検討(下)役員退職慰労金の未支給分に関する合意解除は「支給」に該当するか

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Material Type: 記事
Title: 税務論文相続税法3条1項2号にいう「支給」要件についての若干の検討(下)役員退職慰労金の未支給分に関する合意解除は「支給」に該当するか
Author/Editor: 酒井克彦
Author Heading: 酒井克彦
Periodical title: 月刊税務事例
No. or year of volume/issue: 52(5)=608:2020.5
Volume: 52
Issue: 5
Sequential issue number: 608
Pages: 1-4
Publication date of volume/issue (W3CDTF): 2020-05
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): 030435120
http://id.ndl.go.jp/bib/030435120
Bibliographic Record Category (NDL): 632