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戦前のキャピタル・ゲ...

戦前のキャピタル・ゲイン課税と無償譲渡への課税 : 所得税法創設から昭和17年臨時利得税法改正までを考察して

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戦前のキャピタル・ゲイン課税と無償譲渡への課税 : 所得税法創設から昭和17年臨時利得税法改正までを考察して

Call No. (NDL)
Z4-B134
Bibliographic ID of National Diet Library
032553824
Material type
記事
Author
外村 剛一
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
2022-11
Material Format
Paper
Journal name
熊本学園商学論集 = The Kumamoto-Gakuen journal of commerce 27(1)=68:2022.11
Publication Page
p.43-69
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Paper

Material Type
記事
Author/Editor
外村 剛一
Author Heading
Alternative Title
Prewar capital gains taxation and taxation to voluntary assignment : Considering from the establishment of the Income Tax Act to the revision of the Extraordinary Gain Tax Act in 1942
Periodical title
熊本学園商学論集 = The Kumamoto-Gakuen journal of commerce
No. or year of volume/issue
27(1)=68:2022.11
Volume
27
Issue
1
Sequential issue number
68