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 2014/10
Type Academic Journal
Title The Perspective of Substance Over Form in Accounting, and the Interpretation and Application of Tax Law
Contribution Type Single
Journal Aoyama Accounting Review
Volume, Issue, Page vol. 4,pp.60-67