所得税法におけるデリバティブ取引の実体法理論 : 独墺の場合
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- Material Type
- 記事
- Author/Editor
- 木村弘之亮
- Publication, Distribution, etc.
- Publication Date
- 2016-05
- Publication Date (W3CDTF)
- 2016-05
- Periodical title
- 税法学
- No. or year of volume/issue
- (575)
- Volume
- (575)
- ISSN (Periodical Title)
- 2758-4135