BOOK

Sozei Seigi No Jissen Teki Tenkai

Masuda Hidetoshi / Hencho

5900yen
(6490yen Tax incl. in Japan)
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Release Date late March 2024
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Product Details

Catalog No.NEOBK-2963450
JAN/ISBN 9784502488412
Product Type BOOK
Pages 497

Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.

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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

租税正義の実践的展開 / 増田英敏/編著

税法は誰のためにあるか裁決事例研究を通して租税正義を追究する。

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    Tracklisting

    1
    序 法律家としての税理士の職務と使命
    2
    第1編 所得税(事業所得の人的帰属
    3
    開発区域内の土地交換と譲渡所得課税 ほか)
    4
    第2編 法人税(物の引渡しを要しない請負契約に係る益金の年度帰属
    5
    賃貸借契約に基づく支払賃料の損金計上の可否の判断基準 ほか)
    6
    第3編 相続税・贈与税(ジョイント・テナンシーによる財産の取得と相続税法九条の適用範囲
    7
    財産評価をめぐる容観的事実と主観的要素の関係性 ほか)
    8
    第4編 消費税(信託不動産に係る課税仕入れの用途区分
    9
    一括譲渡した土地建物の対価の区分の接分方法 ほか)
    10
    第5編 租税手続法(無償又は著しい低額の譲受人等の第二次納税義務
    11
    更正の請求による譲渡代金の減額の可否 ほか)

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