米国Limited Liability Companyからの分配金に対する課税(1)租税法上の法人概念と米国における法人該当性

Journal name: 比較法制研究 = Kokusikan comparative law review / 國士館大學比較法制研究所編 (29) 2006

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Material Type: 記事
Title: 米国Limited Liability Companyからの分配金に対する課税(1)租税法上の法人概念と米国における法人該当性
Author/Editor: 酒井克彦
Author Heading: 酒井克彦
Alternative Title: Taxation on the dividend income from United Sates Limited Liability Company (1) The corporation concept in tax low of Japan and corporation nature in laws of U.S
Periodical title: 比較法制研究 = Kokusikan comparative law review / 國士館大學比較法制研究所編
No. or year of volume/issue: (29) 2006
Issue: 29
Pages: 31～62
Publication date of volume/issue (W3CDTF): 2006
ISSN (Periodical Title): 0385-8030
ISSN-L (Periodical Title): 0385-8030
Publication (Periodical Title): 東京 : 國士館大學比較法制研究所
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.: Z2-578
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): 8701782
http://id.ndl.go.jp/bib/8701782
Bibliographic Record Category (NDL): 632