星野, 有理子, 平川, 茂, 末次, 卓也, 星野, 宗広
かやのもり:近畿大学産業理工学部研究報告
(33)
19-26,
2022-06-30
<Abstract> This paper examines the applicability of the SMEs accounting standards to the fair treatment standard under Article 22 Clause 4 of corporate tax law. Under the first approach, none of the …
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