紀要論文 社会保障に係る租税法・財政法(一)
Sozialpolitik in Hinblick auf Steuer-und Finanzrecht in Japan(1)

手塚, 貴大

41 ( 3 )  , pp.153 - 182 , 2018-01-25 , 広島大学法学会
ISSN:0386-5010
NII書誌ID(NCID):AN0021395X
内容記述
This article discusses about recent tendencies of social security law according with tax law and finance law in Japan. Especially, it focuses on a reform of social security law to maintain the system from aspect of its revenues.
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http://ir.lib.hiroshima-u.ac.jp/files/public/4/44863/20180220145453580236/HLJ_41-3_153.pdf

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