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 2017/07
Type Academic Journal
Title The Special Tax Treatments for a Small and Medium-sized Corporations: Disallowances for Family Corporations, Special Tax Rate for Excessive Retained Income, Index Linked Salary of Executive Officers, etc.
Contribution Type Single
Journal Tax Accounting Research
Volume, Issue, Page pp.47-62
Total page number 16