判例批評税理士の関与先に対する貸付金に係る貸倒引当金繰入額の必要経費性--裁決事例の検討[国税不服審判所裁決平成17.2.23]

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Material Type: 記事
Title: 判例批評税理士の関与先に対する貸付金に係る貸倒引当金繰入額の必要経費性--裁決事例の検討[国税不服審判所裁決平成17.2.23]
Author/Editor: 斎藤誠
Author Heading: 斎藤誠
Alternative Title: Is an allowance for bad debts to a client deductible for a certified tax accountant?
Periodical title: 愛知経営論集 = The Aichi journal of business
No. or year of volume/issue: (160) 2009.7
Issue: 160
Pages: 79～91
Publication date of volume/issue (W3CDTF): 2009-07
ISSN (Periodical Title): 0916-569X
ISSN-L (Periodical Title): 0916-569X
Publication (Periodical Title): 名古屋 : 愛知大学経営学会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD23
Target Audience: 一般
Article Type: 記事種別: 判例研究
Holding library: 国立国会図書館
Call No.: Z4-1119
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): 10427037
http://id.ndl.go.jp/bib/10427037
Bibliographic Record Category (NDL): 632