争訟事例に見る居住者・非居住者該当判断の困難性と不納付加算税免除の「正当な理由」
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- Material Type
- 記事
- Author/Editor
- 千葉俊徳
- Publication, Distribution, etc.
- Publication Date
- 2020-07
- Publication Date (W3CDTF)
- 2020-07
- Periodical title
- 税大ジャーナル
- No. or year of volume/issue
- (31)
- Volume
- (31)
- Text Language Code
- jpn