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http://hdl.handle.net/11334/1671
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Title: | 交際費課税制度についての一考察 -租税特別措置法61条の4第4項による交際費等該当性判断の限界- |
Other Titles: | Case study about taxation system for entertainment expenses : Relevance of entertainment expenses and its qualification according to Article 61-4(4) of "Act on Special Measures Concerning Txation" |
Authors: | 福島, 正晃 |
Author's alias: | FUKUSHIMA, Masaaki |
Author's Kana: | フクシマ, マサアキ |
Keywords: | 交際費課税制度 交際費等 寄付金 萬有製薬事件 事業関連性 |
Issue Date: | 2-Jul-2020 |
URI: | http://hdl.handle.net/11334/1671 |
Appears in Collections: | 令和元(2019)年度
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