@article{oai:chuo-u.repo.nii.ac.jp:00008111,
 author = {酒井, 克彦},
 journal = {企業研究},
 month = {Feb},
 note = {application/pdf, This thesis was studied about the reason that “The gains from forgiveness of debt a parent company supported to support a subsidiary company” isn’t made the target of taxation. In particular, a point as “Isn’t the regulation (§9-4-1 and §9-4-2) of a notification against a law?” was considered. It’s made the target of donation gold taxation about usual debt forgiveness, however, only when being specific, I’m going to exempt taxation. There is a problem that it may be against a tax law principle.},
 pages = {137--155},
 title = {子会社再建のための債権放棄と寄附金課税},
 volume = {30},
 year = {2017},
 yomi = {サカイ, カツヒコ}
}