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文書・図像類

資産所得課税の規範的再検討

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資産所得課税の規範的再検討

Material type
文書・図像類
Author
小塚, 真啓ほか
Publisher
-
Publication date
2011-05-23
Material Format
Digital
Capacity, size, etc.
-
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Notes on use

Note (General)：

金沢大学人間社会研究域法学系本研究では、一貫した所得課税を実施する上で、所得の源泉である経済資源のうち、どのようなものを資産として把握すべきかをアメリカ法のパートナーシップ課税制度や法人課税制度を素材として検討し、その結果、納税者に帰属する経済的損益に対する所得課税を一貫して行う上で、経済的損益の源...

Related materials as well as pre- and post-revision versions

https://kaken.nii.ac.jp/ja/search/?kw=60547082

https://kaken.nii.ac.jp/ja/grant/KAKENHI-PROJECT-21830045/

https://kaken.nii.ac.jp/ja/report/KAKENHI-PROJECT-21830045/21830045seika/

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Digital

Material Type
文書・図像類
Title
資産所得課税の規範的再検討
Author/Editor
小塚, 真啓
Kozuka, Masahiro
Author Heading
小塚, 真啓
Kozuka, Masahiro
Publication Date
2011-05-23
Publication Date (W3CDTF)
2011-05-23
Alternative Title
Analysis of ideal capital income taxation
Periodical title
平成22(2010)年度 科学研究費補助金 研究活動スタート支援 研究成果報告書 = 2010 Fiscal Year Final Research Report
No. or year of volume/issue
2009 – 2010
Volume
2009 – 2010