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国税徴収法39条の第二次納税義務と認定賞与の問題―会社法と税法の研究を中心として―
https://doi.org/10.20635/00001243
https://doi.org/10.20635/00001243cfb49845-1753-42fe-af9f-ca89ed81bd1a
名前 / ファイル | ライセンス | アクション |
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国税徴収法39条の第二次納税義務と認定賞与の問題―会社法と税法の研究を中心として― (926.7 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2022-03-31 | |||||
タイトル | ||||||
タイトル | 国税徴収法39条の第二次納税義務と認定賞与の問題―会社法と税法の研究を中心として― | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Issue of Secondary Tax Liabilities and Constructive Bonuses under Article 39 of the National Tax Collection Act:Focusing on Research in Corporate and Tax Law | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.20635/00001243 | |||||
ID登録タイプ | JaLC | |||||
著者 |
長谷川, 記央
× 長谷川, 記央× HASEGAWA, Norio |
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書誌情報 |
高崎経済大学論集 en : THE ECONOMIC JOURNAL OF TAKASAKI CITY UNIVERSITY OF ECONOMICS 巻 64, 号 3, p. 141-162, 発行日 2022-02-28 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0496-7534 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |