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経済的実質主義の制定法化に関する一考察(2・完) : アメリカ連邦所得税における議論を中心として
https://doi.org/10.18999/nujlp.264.8
7e044471-161a-4db3-b645-371a72c3cefb
名前 / ファイル | ライセンス | アクション | |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-01-18 | |||||
タイトル | ||||||
タイトル | 経済的実質主義の制定法化に関する一考察(2・完) : アメリカ連邦所得税における議論を中心として | |||||
その他のタイトル | ||||||
その他のタイトル | Codification of the Economic Substance Doctrine (2) : A Study of Federal Income Taxation in the United States | |||||
著者 |
本部, 勝大
× 本部, 勝大× HOMBU, Katsuhiro |
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出版者 | ||||||
出版者 | 名古屋大学大学院法学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.18999/nujlp.264.8 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0439-5905 | |||||
書誌情報 |
名古屋大學法政論集 巻 264, p. 229-260, 発行日 2015-12-25 |
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著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/23379 | |||||
識別子タイプ | HDL |