紀要論文 国境を超えるレポ取引の租税法上の性質と種類物による譲渡担保-病院の資金調達の多様化を見据えて-
The Nature of Cross-boader Repurchase Transaction from a Perspective\nof the Tax Law and Transfer Collateral by Type Products\n-Looking Ahead Diversification of Financing of the Hospital-

橋口, 徹

53pp.23 - 38 , 2016-09-30 , 日本福祉大学経済学会
ISSN:0915-6011
NII書誌ID(NCID):AN10367370
内容記述
Recently, Financing of the hospital in Japan becomes diversified, Japanese hospitals become increasingly likely to finance from the international financial market. This article aims at considering a legal relations between the nature of cross-boader Repurchase transaction from a perspective of the Tax Law and Transfer collateral by Type products.
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