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天皇の「公」「私」と皇室財産への課税
https://kokushikan.repo.nii.ac.jp/records/14798
https://kokushikan.repo.nii.ac.jp/records/14798bdd57bb2-57d0-41a1-9a7b-8beabd229c70
名前 / ファイル | ライセンス | アクション |
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本文 (557.4 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2020-09-05 | |||||
タイトル | ||||||
言語 | ja | |||||
タイトル | 天皇の「公」「私」と皇室財産への課税 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Public and Private Affairs of the Emperor and Taxation on Imperial Property | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
見出し | ||||||
大見出し | 論説 | |||||
言語 | ja | |||||
見出し | ||||||
大見出し | Articles | |||||
言語 | en | |||||
著者 |
山田, 亮介
× 山田, 亮介 |
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著者ID | ||||||
内容記述タイプ | Other | |||||
内容記述 | J-GLOBAL ID : 200901082981513163 | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 目次 1.はじめに─皇位継承と相続税・贈与税の課税─ 2.現行法制度における皇室財産課税の問題点 (1)天皇の人権享有主体性と納税の義務 (2)内廷費の公的性質について 3.戦前の皇室財産と課税をめぐる論議 4.GHQ占領期の財産税課税 5.おわりに |
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書誌情報 |
國士舘大學政經論叢 en : SEIKEI-RONSO = THE REVIEW OF POLITICS AND ECONOMICS 巻 30-1, 号 4-1, p. 1-29, 発行日 2019-06-25 |
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出版者 | ||||||
出版者 | 国士舘大学政経学会 | |||||
ISSN | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0586-9749 | |||||
NCID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00089511 | |||||
論文ID(NAID) | ||||||
関連タイプ | isIdenticalTo | |||||
識別子タイプ | NAID | |||||
関連識別子 | 40022279932 | |||||
NDC | ||||||
主題Scheme | NDC | |||||
主題 | 323.159 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
キーワード | ||||||
主題 | 皇室財産, 課税, 内廷費 | |||||
注記 | ||||||
表紙の巻号表記 : 平成30年4号・令和元年第1号合併号(通号第185号) |