民事信託をめぐる相続税・贈与税課税のタイミングと「受益者等」の範囲について  [in Japanese] Towards a Coherent Transfer Tax on Intra-Family Trusts  [in Japanese]

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Author(s)

Journal

  • Gakushuin review of law and politics

    Gakushuin review of law and politics 48(1), 37-55, 2012-09

    Gakushuin University

Codes

  • NII Article ID (NAID)
    110009464572
  • NII NACSIS-CAT ID (NCID)
    AN10496555
  • Text Lang
    JPN
  • Journal Type
    大学紀要
  • ISSN
    1341-7444
  • NDL Article ID
    024067693
  • NDL Call No.
    Z22-497
  • Data Source
    NDL  NII-ELS 
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