| Item Type |
Article |
| ID |
|
| Preview |
| Image |
|
| Caption |
|
|
| Full text |
AN00224504-19951228-0089.pdf
| Type |
:application/pdf |
Download
|
| Size |
:1.4 MB
|
| Last updated |
:Oct 13, 2016 |
| Downloads |
: 484 |
Total downloads since Oct 13, 2016 : 484
|
|
| Release Date |
|
| Title |
| Title |
租税条約の解釈における性格決定と関連諸問題
|
| Kana |
ソゼイ ジョウヤク ノ カイシャク ニ オケル セイカク ケッテイ ト カンレン ショモンダイ
|
| Romanization |
Sozei joyaku no kaishaku ni okeru seikaku kettei to kanren shomondai
|
|
| Other Title |
| Title |
Qualification and Related Problems with Particular Reference to Article 3 (2) of the OECD-Model
|
| Kana |
|
| Romanization |
|
|
| Creator |
| Name |
木村, 弘之亮
|
| Kana |
キムラ, コウノスケ
|
| Romanization |
Kimura, Konosuke
|
| Affiliation |
慶應義塾大学法学部教授
|
| Affiliation (Translated) |
Keio University
|
| Role |
|
| Link |
|
|
| Edition |
|
| Place |
|
| Publisher |
| Name |
慶應義塾大学法学研究会
|
| Kana |
ケイオウ ギジュク ダイガク ホウガク ケンキュウカイ
|
| Romanization |
Keio gijuku daigaku hogaku kenkyukai
|
|
| Date |
| Issued (from:yyyy) |
1995
|
| Issued (to:yyyy) |
|
| Created (yyyy-mm-dd) |
|
| Updated (yyyy-mm-dd) |
|
| Captured (yyyy-mm-dd) |
|
|
| Physical description |
|
| Source Title |
| Name |
法學研究 : 法律・政治・社会
|
| Name (Translated) |
Journal of law, politics, and sociology
|
| Volume |
68
|
| Issue |
12
|
| Year |
1995
|
| Month |
12
|
| Start page |
89
|
| End page |
114
|
|
| ISSN |
|
| ISBN |
|
| DOI |
|
| URI |
|
| JaLCDOI |
|
| NII Article ID |
|
| Ichushi ID |
|
| Other ID |
|
| Doctoral dissertation |
| Dissertation Number |
|
| Date of granted |
|
| Degree name |
|
| Degree grantor |
|
|
| Abstract |
|
| Table of contents |
1 性格決定の概念
2 解決方法
3 租税条約上の権利から所得類型を推論
4 利益計算から所得類型を推論しえない
5 結語
|
|
| Keyword |
|
| NDC |
|
| Note |
|
| Language |
|
| Type of resource |
|
| Genre |
|
| Text version |
|
| Related DOI |
|
| Access conditions |
|
| Last modified date |
|
| Creation date |
|
| Registerd by |
|
| History |
|
| Index |
|
| Related to |
|
