KOBAYASHI Hiroaki
   Department   Aoyama Gakuin University  Professional Accountancy Major, Graduate School of Professional Accountancy
   Aoyama Gakuin University  Department of Professional Accounting, Graduate School of Professional Accountancy
   Position   Professor
Language Japanese
Publication Date 2012/03
Type Bulletin of Universities and Institutes
Title An analysis on economic rationality of legal contracts in the tax avoidance cases
Contribution Type Single
Journal Okayama Economic Review
Volume, Issue, Page Vol. 43(No. 4)