消費税法における仕入税額控除のあり方についての検討－仕入税額控除は納税者の権利か特典か－

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Material Type: 博士論文
Title: 消費税法における仕入税額控除のあり方についての検討－仕入税額控除は納税者の権利か特典か－
Author/Editor: 谷垣内, 克弘
Author Heading: 谷垣内, 克弘
Alternative Title: Consideration of the State of Purchase Tax Credit under the Consumption Tax Law : purchase tax credit is taxpayers right or benefit?
Degree grantor/type: 熊本学園大学
Date Granted: 2024-03-22
Dissertation Number: 甲第89号
Degree Type: 博士(商学)
Text Language Code: jpn
Alias of Author: Tanigaito, Katsuhiro
Target Audience: 一般
Note (General): 2023年度
Access Restrictions: インターネット公開
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 熊本学園大学 : 熊本学園大学　機関リポジトリ