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
言語種別 日本語
発行・発表の年月 2011/03
形態種別 大学・研究所等紀要
標題 A study on the concept of fair value in the corporate tax act
執筆形態 単独
掲載誌名 Journal of Humanities and Social Sciences, Okayama University
巻・号・頁 (No. 31)