BOOK
Hojin Zeiho Kaishaku No Kensho to Jissen Teki Tenkai Vol. 2
Ofuchi Hiroyoshi / Cho
4200yen
(4620yen Tax incl. in Japan)
| Points You Earn | 1% (42p) |
|---|---|
| Release Date | April 11, 2014 |
| Availability | In Stock at Supplier:Usually ships in 2-4 days |
Product Details
| Catalog No. | NEOBK-1649730 |
|---|---|
| JAN/ISBN | 9784419060930 |
| Product Type | BOOK |
| Pages | 351 |
|---|
Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.
Related Artists
Translate Description
*As it is a machine translation, the result may not provide an accurate description. Please use it only as a reference. *Not available within the China mainland region.
Description in Japanese
法人税法解釈の検証と実践的展開 第2巻 / 大淵博義/著
萬有製薬事件、無料入場券交際費課税事件を通じ交際費課税の原点に立ち返る。税務訴訟史に残る数多くの重要事件で鑑定意見書を出し続けてきた著者の集大成。かつて大きな注目を集めた、「スリーエス事件」「相互タクシー事件」など同族会社の行為計算の否認規定に係る判決等の検証も充実。
Related Offer & Feature
Tracklisting
| 1 |
第1章 同族会社の行為計算の否認規定(法法132条)の総論的考察(問題の所在
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| 2 |
租税回避行為否認法理の考察
|
| 3 |
租税回避行為否認の現状の概観 ほか)
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| 4 |
第2章 法人税法132条(同族会社の行為計算の否認)の先例判決の理論的検証(考察の目的
|
| 5 |
増資新株発行価額を超える払込みにより取得した新株の譲渡損失の否認事例の検証―二つの判決事例の否認根拠の問題点
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| 6 |
無償の資産の譲渡等及び過大費用支出に係る否認事例 ほか)
|
| 7 |
第3章 交際費課税を巡る諸問題の理論的考察(最近の交際費課税の現状と問題点―最近の課税事例にみる拡大する交際費課税の実態
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| 8 |
交際費課税制度の創設の意義
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| 9 |
「交際費等」の意義・範囲と最近の判決と問題点の考察 ほか)
|
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