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Table of Contents
第1編 課税のタイミングの理論と法的構造──政府の視点と納税者の視点の峻別
序 章 問題の所在
第1章 先行研究と本書の視座
第2章 法理論・法制度の形成と到達点──アメリカ法を題材に
第3章 基礎理論の再検討──政府の視点と納税者の視点
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Bibliographic Record
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- Material Type
- 図書
- ISBN
- 978-4-641-22748-4
- Title Transcription
- ショトク カゼイ ニ オケル ジカンジク ト リスク : カゼイ ノ タイミング ノ リロン ト ホウテキ コウゾウ
- Author/Editor
- 神山弘行 著
- Author Heading
- 神山, 弘行, 1979- コウヤマ, ヒロユキ, 1979- ( 001266216 )Authorities
- Publication, Distribution, etc.
- Publication Date
- 2019.12
- Publication Date (W3CDTF)
- 2019
- Extent
- 356p