相続税と贈与税の一体化について : 相続時精算課税制度とシャウプ税制の比較研究
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概要
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Although the taxation system was established at the time of settlement of debt this is the essentially same system as Shoup Mission. Tax system of Japan has been revised continually. It is a purpose to announce this point and do the realunderstanding of this system.
- 2004-03-01