取壊しを条件とする家屋の取得に係る不動産取得税の取扱いについて : 法令に基づかない取扱いが慣習法となり得るか否かの検討を含めて
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- Material Type
- 記事
- Author/Editor
- 小林伸幸
- Publication, Distribution, etc.
- Publication Date
- 2017-05
- Publication Date (W3CDTF)
- 2017-05
- Periodical title
- 税法学
- No. or year of volume/issue
- (577)
- Volume
- (577)
- ISSN (Periodical Title)
- 2758-4135