所得税法におけるみな...

所得税法におけるみなし譲渡所得課税の必要性の検討 : 制度趣旨とその改正を中心として

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所得税法におけるみなし譲渡所得課税の必要性の検討 : 制度趣旨とその改正を中心として

Call No. (NDL)
Z4-B134
Bibliographic ID of National Diet Library
032052709
Material type
記事
Author
三小田 富之
Publisher
熊本 : 熊本学園大学商学会「熊本学園商学論集」編集委員会
Publication date
2022-03
Material Format
Paper
Journal name
熊本学園商学論集 = The Kumamoto-Gakuen journal of commerce 26(2)=67:2022.3
Publication Page
p.29-46
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Paper

Material Type
記事
Author/Editor
三小田 富之
Author Heading
Alternative Title
Examination of the necessity of deemed capital gains taxation under the Income Tax Act : Focusing on the purpose of the system and its revision
Periodical title
熊本学園商学論集 = The Kumamoto-Gakuen journal of commerce
No. or year of volume/issue
26(2)=67:2022.3
Volume
26
Issue
2
Sequential issue number
67