Departmental Bulletin Paper 貸金業者の過払金返還債務と法人税の還付 : 過払債権者救済の視点から
Corporate Tax Refunds for Money Lender Companies after the Consumer-Loan Crackdown : A Consumer Relief Perspective

渡辺, 徹也

82 ( 2-3 )  , pp.793 - 811 , 2015-12-25 , 九州大学法政学会
ISSN:0387-2882
NCID:AN00225744
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http://catalog.lib.kyushu-u.ac.jp/handle/2324/1560336/p793.pdf

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