2026-03-09T17:52:26Z https://rikkyo.repo.nii.ac.jp/oai

oai:rikkyo.repo.nii.ac.jp:00004780 2023-07-25T13:21:34Z 374:603:679

CFC税制(タックスへイヴン対策税制)が租税条約に違反しないとした東京地判平成19年3月29日の評釈補足 Supplementary Review on Tokyo district court case 2007 March 29 which decided that Japanese CFC legislation (anti-tax haven legislation) did not breach a tax treaty アサツマ, アキユキ 11571 浅妻, 章如 11570 Asatsuma, Akiyuki 11572 P(論文) 論説 Article departmental bulletin paper 2009-03-17 application/pdf 立教法学 76 164 187 AN00249130 https://rikkyo.repo.nii.ac.jp/record/4780/files/KJ00005187899.pdf https://doi.org/10.14992/00004772 https://rikkyo.repo.nii.ac.jp/records/4780 jpn