A Study of Ultimate Fact for Income Tax Law - Collections

＜departmental bulletin paper＞
A Study of Ultimate Fact for Income Tax Law

Creator	Author PID K006229 Creator Name 田中, 晶国 Tanaka, Masakuni タナカ, マサクニ Affiliation Affiliation Name 九州大学大学院法学研究院 : 准教授 Faculty of Law, Kyushu University : Associate Professor
Language	Japanese
Publisher	九州大学法政学会
Publisher	Hosei Gakkai (Institute for Law and Politics) Kyushu University
Date	2019-12-18
Source Title	Journal of Law and Politics
Vol	86
Issue	3
First Page	77
Last Page	101
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/2547355
Table of Contents	一はじめに二所得税法における要件事実概論三租税訴訟と要件事実四必要経費該当事実に関する事実上の推定五おわりに

File	FileType	Size	Views	Description
p077	pdf	1.07 MB	1,361

PISSN	0387-2882
NCID	AN00225744
Record ID	2547355
Peer-Reviewed	Unrefereed
Type	論説
Type	Article
Funding Information	Funder Name 日本学術振興会 Japan Society for the Promotion of Science Award Number 18K12629 Award Title ソフトな税務調査の法的統制
Created Date	2020.01.10
Modified Date	2021.02.19