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申告に係る加算税・納付に係る加算税―附帯税制度における加算税の役割―
https://chuo-u.repo.nii.ac.jp/records/7121
https://chuo-u.repo.nii.ac.jp/records/7121f882686c-c197-4f55-9498-91af8c6257a7
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 | 2016-01-20 | |||||
タイトル | ||||||
タイトル | 申告に係る加算税・納付に係る加算税―附帯税制度における加算税の役割― | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Penalties Relating to Tax Returns and Payments: | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 租税法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 加算税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 附帯税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 申告 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 納付 | |||||
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 | |||||
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 | Japan's penalty tax system imposes additional taxes related to deficient returns and the failure to file returns. This article explains the difference between penalties incurred because of declarations and those brought on by insufficient payments. The article also questions the sufficiency of recent revisions of the tax law that fail to clearly distinguish between the situations. |
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書誌情報 |
中央ロー・ジャーナル 巻 11, 号 4, p. 21-40, 発行日 2015-03-31 |
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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 |