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課税所得の認識原理の研究

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課税所得の認識原理の研究

Call No. (NDL)
AZ-367-M33
Bibliographic ID of National Diet Library
030332189
Material type
図書
Author
山本直毅 著
Publisher
成文堂
Publication date
2020.3
Material Format
Paper
Capacity, size, etc.
388p ; 22cm
NDC
345.33
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Detailed bibliographic record

Contents:

序論-本書の目的と構成所得課税のタイミングと実現理論譲渡所得課税における所得の実現判定とその限界...

Summary, etc.:

基本原則である租税公平主義と租税法律主義で体系化された租税法によってのみ納税者の権利は保護されるとの視点から、所得課税における課税所得の認識基準の問題を検討する研究書。(Provided by: 出版情報登録センター(JPRO))

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Bibliographic Record

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Paper

Material Type
図書
ISBN
978-4-7923-0661-8
Title Transcription
カゼイ ショトク ノ ニンシキ ゲンリ ノ ケンキュウ
Author/Editor
山本直毅 著
Author Heading
山本, 直毅, 1990- ヤマモト, ナオキ, 1990- ( 001347622 )Authorities
Publication, Distribution, etc.
Publication Date
2020.3
Publication Date (W3CDTF)
2020
Extent
388p