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入門 課税要件論 / 木山泰嗣 【本】
入門 課税要件論 / 木山泰嗣 【本】 ( Translation is for reference only )

(Item ID:hmvjapan:28519461)

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  • Real-Time Price3,740.00 YEN
  • Price3,927.00 YEN31.04 USD783 NTD173.91 RMB35.53 AUD198.97 HKD31.04 EUR35.16 CAD439.45 MXN32.54 SGD829.91 THB237.49 SEK31.04 CHF43.38 NZD31.04 GBP
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出荷目安の詳細はこちら内容詳細課税要件とは何か?なぜ、税務調査対応などの実務に必要?→読めば、理解・実践できる!税理士、公認会計士、弁護士向けのセミナー・勉強会など、さまざまな場面で行った研修・講演内容を網羅した決定版。目次 : 序論 課税とは「A+B+C=Z」/ 第1章 課税要件論(課税要件の重要性/ 租税法律関係 ほか)/ 第2章 課税要件の5要素を具体的にみる(納税義務者/ 課税物件 ほか)/ 第3章 課税要件の解釈と課税要件事実(法的三段論法/ 税法の適用 ほか)/ 第4章 課税要件と通達規定(課税要件法定主義/ 通達規定の拘束力 ほか)/ 第5章 課税要件と租税回避(租税回避/ 租税回避の否認 ほか)

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