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Tokaigakuen University Repository >
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3100. 修士 >
令和元（2019）年度 >
Please use this identifier to cite or link to this item:
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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