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非上場株式に関する相続税・贈与税の問題点 : 応能負担原則からの考察と分離型の導入

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非上場株式に関する相続税・贈与税の問題点 : 応能負担原則からの考察と分離型の導入

Call No. (NDL)
AZ-368-L7
Bibliographic ID of National Diet Library
025735194
Material type
図書
Author
平野秀輔 著
Publisher
白桃書房
Publication date
2014.9
Material Format
Paper
Capacity, size, etc.
198p ; 22cm
NDC
345.53
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Detailed bibliographic record

Summary, etc.:

非上場株式の、相続税・贈与税の納税猶予特例の適用件数が少なすぎるとする著者が、「応能負担原則」に基づき、租税立法のあるべき理論から、その改正の方向を示唆することを目指した。(Provided by: 出版情報登録センター(JPRO))

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Kanto

Kinki

Chugoku

  • 岡山県立図書館

    Paper
    Call No.:
    336.985/ヒラ14/
    Book Registration Number:
    0012645222
  • CiNii Research

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    Paper
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Bibliographic Record

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Paper

Material Type
図書
ISBN
978-4-561-46175-3
Title Transcription
ヒジョウジョウ カブシキ ニ カンスル ソウゾクゼイ ゾウヨゼイ ノ モンダイテン : オウノウ フタン ゲンソク カラ ノ コウサツ ト ブンリガタ ノ ドウニュウ
Author/Editor
平野秀輔 著
Author Heading
平野, 秀輔, 1960- ヒラノ, シュウスケ, 1960- ( 00881391 )Authorities
Publication, Distribution, etc.
Publication Date
2014.9
Publication Date (W3CDTF)
2014
Extent
198p