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Table of Contents
〈令和元年10月分〜12月分〉
一 国税通則法関係
(重加算税の意義)
1 相続財産の一部について、相続人がその存在を認識しながら申告しなかったとしても、重加算税の賦課要件は満たさないとした事例(平成27年4月相続開始に係る相続税の重加算税の賦課決定処分・一部取消し・令和元年11月19日裁決)
(重加算税 従業員の行為)
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- Material Type
- 図書
- ISBN
- 978-4-7547-2815-1
- Title
- Title Transcription
- サイケツ ジレイシュウ
- Volume
- 第117集(令和元年10月~12月)
- Author Heading
- 責任刊行者 : 大蔵財務協会 オオクラ ザイム キョウカイ ( 00257928 )Authorities
- Publication, Distribution, etc.
- Publication Date
- 2020.8
- Publication Date (W3CDTF)
- 2020
- Extent
- 109p