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05巻1号 (2006.3) >

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Title: 企業組織再編成税制における課税繰延べの根拠と合理性 : 公平・効率・簡素の視点から
Other Titles: Rationale for permitting nonrecognition of gain in corporate reorganizations : an equity, efficiency, and practicality analysis
Authors: 芳賀, 真一
Issue Date: Mar-2006
Publisher: 一橋大学大学院法学研究科
Citation: 一橋法学
Volume: 5
Issue: 1
Start Page: 359
End Page: 389
Citation note: (西村幸次郎教授退職記念 = Commemorating Professor Kojiro NISHIMURA'S Retirement)
Language: jpn
DOI: 10.15057/8648
Text Version: publisher
Appears in Collections:05巻1号 (2006.3)

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