米国における重加算税(fraud penalty)の賦課事案に関する判例研究 : 無申告事案を中心として
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- Material Type
- 記事
- Author/Editor
- 川根誠
- Publication, Distribution, etc.
- Publication Date
- 2012-03
- Publication Date (W3CDTF)
- 2012-03
- Periodical title
- 税大ジャーナル
- No. or year of volume/issue
- (18)
- Volume
- (18)
- Text Language Code
- jpn