所得税と法人税の二重課税に関する一考察


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Please use this identifier to cite or link to this item:http://hdl.handle.net/2115/32257

Title:	所得税と法人税の二重課税に関する一考察
Other Titles:	Note on Double Taxation of the Personal and Corporate Income Taxes
Authors:	小山, 光一¹ Browse this author →KAKEN DB
Authors(alt):	KOYAMA, Koichi¹
Issue Date:	Sep-2002
Publisher:	北海道大学經濟學部
Journal Title:	經濟學研究
Journal Title(alt):	ECONOMIC STUDIES
Volume:	52
Issue:	2
Start Page:	63
End Page:	72
Type:	bulletin (article)
URI:	http://hdl.handle.net/2115/32257
Appears in Collections:	經濟學研究 = The economic studies > 第52巻第2号 Vol.52,No.2

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