山口経済学雑誌

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山口経済学雑誌 Volume 59 Issue 5
published_at 2011-01-31

A significance of a loss subject to deduction for casualty loss (case study)

雑損控除の対象となる損失の意義について（詐欺ないし恐喝による損失の取扱いを中心として） : 国税不服審判所平成17年7月1日裁決 (判例研究)
Watanabe Hideyuki
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The theory of "lavor" in social security law : A reply to Prof. Yamada, Shin
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