Bibliographic Information
- Other Title
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- ワガクニ ノ ソゼイホウ ニ オケル クミアイ カゼイ ノ ハンダン キジュン : Castle Harbour ハンケツ オ サンコウ ト シテ
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Abstract
Article
Japanese corporate tax law is only applied association that is regulated and treated as corporation. In other situation, association is imposed partnership taxation. However, Japanese partnership tax law is little regulated regardless of arguments that some scholars need to regulate. Therefore,that include much uncertainty what is association imposed by partnership taxation.
Journal
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- 経営学研究論集
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経営学研究論集 47 107-125, 2017-09-08
明治大学大学院
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Keywords
Details 詳細情報について
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- CRID
- 1050576059523547008
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- NII Article ID
- 120006383421
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- NII Book ID
- AN10475861
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- ISSN
- 13409190
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- HANDLE
- 10291/19186
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- NDL BIB ID
- 029002543
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- Text Lang
- ja
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- Article Type
- departmental bulletin paper
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- Data Source
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- IRDB
- NDL
- CiNii Articles