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Please use this identifier to cite or link to this item: http://hdl.handle.net/11334/1671

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
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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