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消費税法における簡易仕入税額控除制度の問題と限界 : 人件費アプローチに基づく特例措置の提言
http://hdl.handle.net/10191/49873
0c2cd8e5-193f-4235-aede-21bded6b04a6
名前 / ファイル | ライセンス | アクション | |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-04-18 | |||||
タイトル | ||||||
タイトル | 消費税法における簡易仕入税額控除制度の問題と限界 : 人件費アプローチに基づく特例措置の提言 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | 消費税法における簡易仕入税額控除制度の問題と限界 : 人件費アプローチに基づく特例措置の提言 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
その他のタイトル | ||||||
その他のタイトル | Problems and Limitations of Simplified Input Tax Credit System in Consumption Tax Law : A Proposal for Special Measures Based on Labor Costs Approach | |||||
著者 |
藤巻, 一男
× 藤巻, 一男 |
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著者別名 | ||||||
識別子 | ||||||
識別子 | 158294 | |||||
識別子Scheme | WEKO | |||||
姓名 | ||||||
姓名 | Fujimaki, Kazuo | |||||
書誌情報 |
新潟大学経済論集 en : 新潟大学経済論集 巻 104, p. 77-115, 発行日 2018-03 |
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出版者 | ||||||
出版者 | 新潟大学経済学会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02861569 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00183269 | |||||
著者版フラグ | ||||||
値 | publisher |