相続税の基本的仕組みと主たる論点--連帯納付責任を中心として (相続税・贈与税の諸問題)

相続税の基本的仕組みと主たる論点--連帯納付責任を中心として

(相続税・贈与税の諸問題)

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Material Type: 記事
Title: 相続税の基本的仕組みと主たる論点--連帯納付責任を中心として
Author/Editor: 水野惠子
Series Title: 相続税・贈与税の諸問題
Author Heading: 水野惠子
Alternative Title: The fundamental structure and the main issues of estate tax: joint and several obligation of tax payment
Periodical title: 日税研論集 / 日本税務研究センター編
No. or year of volume/issue: 61 2011.9
Volume: 61
Pages: 99～147
Publication date of volume/issue (W3CDTF): 2011-09
ISSN (Periodical Title): 0912-9685
ISSN-L (Periodical Title): 0912-9685
Publication (Periodical Title): 東京 : 日本税務研究センター
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.: Z3-2009
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): 11265383
http://id.ndl.go.jp/bib/11265383
Bibliographic Record Category (NDL): 632