A Study on the "Revision of the Individual Pension Insurance Deduction System" in Individual Income Taxation
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- Hori Haruhiko
- Faculty of Economics, Tohoku Gakuin University
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- Miyazaki Yuji
- Kyushu Institute of Information Sciences
Bibliographic Information
- Other Title
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- 「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
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- JILI JOURNAL
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JILI JOURNAL 2022 (221), 255-294, 2022-12-20
Japan Institute of Life Insurance
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Details 詳細情報について
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- CRID
- 1390016184233847808
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- ISSN
- 24368628
- 13467190
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- Text Lang
- ja
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- Data Source
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- JaLC