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消費税法における軽減税率の問題点と改善策
https://numcjc.repo.nii.ac.jp/records/432
https://numcjc.repo.nii.ac.jp/records/4326aafadc1-5f2d-4647-9dc2-31684c0f938a
名前 / ファイル | ライセンス | アクション |
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K27210301 (2.1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2021-03-22 | |||||
タイトル | ||||||
タイトル | 消費税法における軽減税率の問題点と改善策 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Problems and remedies for reduced tax rates under the Sales Tax Act | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 消費税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 軽減税率 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 単一税率 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 複数税率 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 逆進性 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
塚辺, 博崇
× 塚辺, 博崇× 中山, 幸則× Tsukabe, Hirotaka× Nakayama, Yukinori |
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書誌情報 |
新潟経営大学紀要 巻 27, p. 1-7, 発行日 2021-03 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 2436-1100 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 新潟経営大学 | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | 論文(Article) |