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税務調査における留置きを巡る議論
https://chuo-u.repo.nii.ac.jp/records/12821
https://chuo-u.repo.nii.ac.jp/records/12821d725877e-2922-476e-9595-32644101c69f
名前 / ファイル | ライセンス | アクション |
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本文を見る (1.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2021-04-30 | |||||
タイトル | ||||||
タイトル | 税務調査における留置きを巡る議論 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Detention in Tax Investigations | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 留置き | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 荒川民商事件 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国税通則法74条の7 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国税通則法施行令30条の3 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 提出の要求 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 質問検査権 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 調査手続通達 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 調査手続FAQ | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 平成23年度税制改正 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 京都地裁昭和59年4月26日判決 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 任意調査 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 預り証 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
タイトル(ヨミ) | ||||||
その他のタイトル | ゼイムチョウサニオケルトメオキヲメグルギロン | |||||
著者 |
酒井, 克彦
× 酒井, 克彦 |
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著者別名(英) | ||||||
姓名 | SAKAI, Katsuhiko | |||||
言語 | en | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The revision of the Act on General Rules for National Taxes in December of 2011 set out procedures for what is called a tax inquiry. This revision was expected to clarify the practices for detention of property. However, the clarification is not so clear, and various questions have been raised as to its meaning. This article discusses some of the principal points at issue. | |||||
書誌情報 |
中央ロー・ジャーナル en : Chuo Law Journal 巻 17, 号 2, p. 3-23, 発行日 2020-09-30 |
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出版者 | ||||||
出版者 | 中央ロー・ジャーナル編集委員会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1349-6239 | |||||
権利 | ||||||
権利情報 | この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |