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支払利息を利用した課税繰延の分析 : 実質的な課税ベースに着目して
https://doi.org/10.14992/00018174
https://doi.org/10.14992/00018174c06a002d-1f19-45da-b008-f450b557a748
名前 / ファイル | ライセンス | アクション |
---|---|---|
AN00248808_73-1_08.pdf (883.2 kB)
|
Item type | 紀要論文(WEKO2) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2019-07-01 | |||||
タイトル | ||||||
タイトル | 支払利息を利用した課税繰延の分析 : 実質的な課税ベースに着目して | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | An Analysis of Tax Deferral with Interest Expense Allocation : Focusing on Substantive Tax Base | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 支払利息, 減価償却費, 課税繰延 | |||||
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 | 10.14992/00018174 | |||||
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 |
平松, 智史
× 平松, 智史× Hiramatsu, Tomofumi |
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著者よみ |
ヒラマツ, トモフミ
× ヒラマツ, トモフミ |
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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 73, 号 1, p. 41-57, 発行日 2019-07 |