米国における再保険と租税回避--内国歳入法典八四五条の検討を通して

Journal name: 大阪学院大学法学研究 = Osaka Gakuin law review / 大阪学院大学法学会編 37(1) (通号 53) 2010.9

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Material Type: 記事
Title: 米国における再保険と租税回避--内国歳入法典八四五条の検討を通して
Author/Editor: 野一色直人
Author Heading: 野一色直人
Alternative Title: Reinsurance and tax avoidance in the United States
Periodical title: 大阪学院大学法学研究 = Osaka Gakuin law review / 大阪学院大学法学会編
No. or year of volume/issue: 37(1) (通号 53) 2010.9
Volume: 37
Issue: 1
Sequential issue number: 53
Pages: 65～113
Publication date of volume/issue (W3CDTF): 2010-09
ISSN (Periodical Title): 0385-5635
ISSN-L (Periodical Title): 0385-5635
Publication (Periodical Title): 吹田 : 大阪学院大学法学会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZA11
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z2-566
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): 11048753
http://id.ndl.go.jp/bib/11048753
Bibliographic Record Category (NDL): 632