所得の帰属に関する一考察: I.R.C§636に係る課税法律関係を素材 として

Translated title of the contribution: A Study on Attribution of income: From the Viewpoint of Tax Legal Relationship under Internal Revenue Code (IRC) Sec. 636

Research output: Contribution to journalArticle

Translated title of the contributionA Study on Attribution of income: From the Viewpoint of Tax Legal Relationship under Internal Revenue Code (IRC) Sec. 636
Original languageJapanese
JournalKyoto law review
Volume178
Publication statusPublished - Oct 1 2015

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