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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 |
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| 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 |