非公開株式の財産評価における問題 : 相続税における営業権の評価の取扱い

Journal name: ビジネス・マネジメント研究 = Business management studies / 日本ビジネス・マネジメント学会学会誌出版委員会編 21:2025.3

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Material Type: 記事
Title: 非公開株式の財産評価における問題 : 相続税における営業権の評価の取扱い
Author/Editor: 長谷川記央
Author Heading: 長谷川記央
Alternative Title: Issues in Property Valuation of Private Equity : Treatment of Valuation of Goodwill for Inheritance Tax Purposes
Periodical title: ビジネス・マネジメント研究 = Business management studies / 日本ビジネス・マネジメント学会学会誌出版委員会編
No. or year of volume/issue: 21:2025.3
Volume: 21
Pages: 73-89
Publication date of volume/issue (W3CDTF): 2025-03
ISSN (Periodical Title): 1349-3566
ISSN-L (Periodical Title): 1349-3566
Publication (Periodical Title): 町田 : 日本ビジネス・マネジメント学会総務事務局
Place of Publication (Country Code): JP
Text Language Code: jpn
Subject Heading: 相続税
非公開株式
財産評価
営業権
総則6項
NDLC: ZD25
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z71-P39
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): 034152088
http://id.ndl.go.jp/bib/034152088
Bibliographic Record Category (NDL): 632