諸外国税法における「行為・計算」否認規定 (特集 平和事件判決で注目される「行為・計算」規定の今日的意義)
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- Material Type
- 記事
- Title
- Author/Editor
- 柳 裕治
- Series Title
- Author Heading
- Periodical title
- 税理 : 税理士と関与先のための総合誌 / ぎょうせい 編 ; 日本税理士会連合会 監修
- No. or year of volume/issue
- 40(9) 1997.08
- Volume
- 40
- Issue
- 9
- Pages
- 81～87