A Study on the "Revision of the Individual Pension Insurance Deduction System" in Individual Income Taxation

DOI

Bibliographic Information

Other Title
  • 「個人年金保険料控除制度改正」にかかる試論
  • with the Today's Significance of the Deduction for Retirement Income
  • ―退職所得控除の今日的意義を交えて―

Journal

  • JILI JOURNAL

    JILI JOURNAL 2022 (221), 255-294, 2022-12-20

    Japan Institute of Life Insurance

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