裁判例分析 宗教法人のペットの葬儀等事業と法人税法所定の収益事業の該当性--最高裁判所第二小法廷平成20.9.12判決(平成一八年(行ヒ)第一七七号法人税額決定処分等取消請求事件・判例時報二○二二号一一頁)
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