課税減免規定の立法趣旨による「限定解釈」論の研究--外国税額控除事件を出発点として

Journal name: 税務大学校論叢 = The journal of National Tax College / 税務大学校編 (59) 2008

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Material Type: 記事
Title: 課税減免規定の立法趣旨による「限定解釈」論の研究--外国税額控除事件を出発点として
Author/Editor: 清水一夫
Author Heading: 清水一夫
Alternative Title: Review of restricted analysis of tax reduction/exemption clauses in accordance with their intent and purpose: focus on court dicisions on abuse of foreign tax credit
Periodical title: 税務大学校論叢 = The journal of National Tax College / 税務大学校編
No. or year of volume/issue: (59) 2008
Issue: 59
Pages: 245～363
Publication date of volume/issue (W3CDTF): 2008
Publication (Periodical Title): 東京 : 大蔵財務協会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD22
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z71-V826
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): 10692083
http://id.ndl.go.jp/bib/10692083
Bibliographic Record Category (NDL): 632