VAT and Financial Intermediation Services - Collections

＜departmental bulletin paper＞
VAT and Financial Intermediation Services

Creator	Creator Name 朴, 源 Park, Won パク, ウォン Affiliation Affiliation Name 鹿児島大学法文学部 Faculty of Law and Literature, Kagoshima University
Language	Japanese
Publisher	九州大学経済学会
Publisher	Society of Political Economy, Kyushu University
Date	2003-11-28
Source Title	Keizaigaku=Kenkyu (Journal of Political Economy)
Vol	70
Issue	2/3
First Page	123
Last Page	139
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/3727
Related DOI	經濟學研究 \|\| 70(2/3) \|\| p123-139
	Journal of political economy \|\| 70(2/3) \|\| p123-139
	http://www.econ.kyushu-u.ac.jp/
Related URI	經濟學研究 \|\| 70(2/3) \|\| p123-139
	Journal of political economy \|\| 70(2/3) \|\| p123-139
	http://www.econ.kyushu-u.ac.jp/
Relation	經濟學研究 \|\| 70(2/3) \|\| p123-139
	Journal of political economy \|\| 70(2/3) \|\| p123-139
	http://www.econ.kyushu-u.ac.jp/
Table of Contents	はじめに Ⅰ　消費税における課税対象の区分 Ⅱ　消費型付加価値税における利子の取扱い Ⅲ　所得型付加価値税における利子の取扱い結論

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