Journal Article 組織再編成における課税関係の継続と断絶
Carryover or Cost: What is the Rational of Tax Deferral in Corporate Reorganizations?

小塚, 真啓

65 ( 3・4 )  , pp.949 - 1004 , 2016-03-18 , 岡山大学法学会
ISSN:0386-3050
NCID:AN00033040
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http://ousar.lib.okayama-u.ac.jp/files/public/5/54132/20160528123736174094/olj_065_3_4_949_1004.pdf

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