無申告事案における重加算税の賦課要件 (税務行政特集号)
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- Material Type
- 記事
- Title
- Author/Editor
- 落合 秀行
- Series Title
- Author Heading
- Alternative Title
- Requirements for fraud penalty concerning no tax return
- Periodical title
- 税務大学校論叢
- No. or year of volume/issue
- (64) 2010.6
- Issue
- 64
- Pages
- 209～308[含 抄録]