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連結納税制度導入に伴う租税制度上の課題ー関係諸法と現行税務行政に着目して = The problem under the tax system in the introduction of consolidated tax

Kazuhiko Sasaki and Koichiro Matsumoto

商学討究 (Shogaku Tokyu), 2002, vol. 53, issue 1, 199-224

Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:ota:ecorev:10252/470

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