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新たな収益認識基準と法人税法 : 解釈論上の課題を中心に
https://doi.org/10.14992/00017849
https://doi.org/10.14992/000178490b9f547f-47df-403c-9c80-99cf6f5c6b19
名前 / ファイル | ライセンス | アクション |
---|---|---|
AN00248808_72-3_14 (423.7 kB)
|
Item type | 紀要論文(WEKO2) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2019-01-01 | |||||
タイトル | ||||||
タイトル | 新たな収益認識基準と法人税法 : 解釈論上の課題を中心に | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Accounting Standard for Revenue Recognition and Tax Accounting : Focusing on the Interpretation of Article 22 of the Corporation Tax Act | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 法人税法22条, 公正処理基準, 収益認識 | |||||
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 | |||||
ID登録 | ||||||
ID登録 | 10.14992/00017849 | |||||
ID登録タイプ | JaLC | |||||
ページ属性 | ||||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
内容記述 | 論文 | |||||
記事種別(英) | ||||||
内容記述 | Article | |||||
著者 |
坂本, 雅士
× 坂本, 雅士× 東条, 美和× 高橋, 絵梨花× Sakamoto, Masashi× Tojo, Miwa× Takahashi, Erika |
|||||
著者よみ |
サカモト, マサシ
× サカモト, マサシ× トウジョウ, ミワ× タカハシ, エリカ |
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雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00248808 | |||||
書誌情報 |
立教經濟學研究 巻 72, 号 3, p. 167-186, 発行日 2019-01 |