Title Alternative Conflict between Inside and Outside Basis in Consolidated Corporate Tax System
FullText URL olj_70_3-4_555_590.pdf
Author KOZUKA, Masahiro|
Publication Title Okayama Law Journal
Published Date 2021-03-19
Volume volume70
Issue issue3-4
Start Page 590
End Page 555
ISSN 0386-3050
language 日本語
File Version publisher
NAID 120007004111
FullText URL olj_70_1_(072_058).pdf
Author KOZUKA, Masahiro| 小田 啓太|
Publication Title Okayama Law Journal
Published Date 2020-08-31
Volume volume70
Issue issue1
Start Page 72
End Page 58
ISSN 0386-3050
language 日本語
File Version publisher
NAID 120006883485
Title Alternative An analysis of the reform of Japanese Consolidated Tax Return System
FullText URL zeiken211_pp47_53.pdf
Author KOZUKA, Masahiro|
Published Date 2020-05-20
Publication Title 税研
Volume volume36
Issue issue1
Publisher 日本税務研究センター
Start Page 47
End Page 53
ISSN 09119078
NCID AN10057147
Content Type Journal Article
language 日本語
OAI-PMH Set 岡山大学
File Version publisher
Title Alternative The Basic Functions of Basis: Theory and Doctrine in Income Tax Systems
FullText URL olj_68_3-4_742_788.pdf
Author KOZUKA, Masahiro|
Publication Title Okayama Law Journal
Published Date 2019-03-19
Volume volume68
Issue issue3-4
Start Page 788
End Page 742
ISSN 0386-3050
language 日本語
File Version publisher
NAID 120006603058
Title Alternative The Concept of Dividend in Japanese Income Tax : Past, Now and Future;
FullText URL ronsyu_74_217.pdf
Author KOZUKA, Masahiro|
Published Date 2018-09-20
Publication Title 日税研論集
Issue issue74
Publisher 日本税務研究センター
Start Page 217
End Page 249
ISSN 0912-9685
NCID AN10032022
Content Type Journal Article
language 日本語
OAI-PMH Set 岡山大学
File Version publisher
FullText URL 租税研究_827_20.pdf
Author KOZUKA, Masahiro|
Published Date 2018-09
Publication Title 租税研究
Issue issue827
Publisher 日本租税研究協会
Start Page 20
End Page 51
ISSN 0288-0768
NCID AN00135040
Content Type Journal Article
language 日本語
OAI-PMH Set 岡山大学
Copyright Holders 小塚真啓
File Version publisher
FullText URL zeiken_195_68.pdf
Author KOZUKA, Masahiro|
Note This is an article published by Japan Tax Research Institute|
Published Date 2017-09-20
Publication Title 税研
Volume volume33
Issue issue3
Publisher 日本税務研究センター
Start Page 68
End Page 73
ISSN 0911-9078
NCID AN10057147
Content Type Journal Article
language 日本語
OAI-PMH Set 岡山大学
File Version publisher
Related Url https://www.jtri.or.jp/publication/zeiken.php
FullText URL sozei_812.pdf
Author KOZUKA, Masahiro|
Note 2017年6月号掲載|
Published Date 2017-06
Publication Title 租税研究
Issue issue812
Publisher 日本租税研究協会
Start Page 190
End Page 237
ISSN 0288-0768
NCID AN00135040
Content Type Journal Article
language 日本語
OAI-PMH Set 岡山大学
Copyright Holders 小塚真啓
File Version publisher
Related Url http://www.soken.or.jp/
Title Alternative Citizenship Taxation
FullText URL olj_66_2_(592)_(658).pdf
Author Manson, Ruth| KOZUKA, Masahiro|
Publication Title Okayama Law Journal
Published Date 2016-12-28
Volume volume66
Issue issue2
Start Page 658
End Page 592
ISSN 0386-3050
language 日本語
File Version publisher
NAID 120005951491
Author KOZUKA, Masahiro|
Published Date 2016-06
Publication Title 租税研究
Issue issue800
Content Type Presentation
Author KOZUKA, Masahiro|
Published Date 2016-03-20
Publication Title 税研
Volume volume31
Issue issue6
Content Type Article
Title Alternative Carryover or Cost: What is the Rational of Tax Deferral in Corporate Reorganizations?
FullText URL olj_065_3_4_949_1004.pdf
Author KOZUKA, Masahiro|
Publication Title 岡山大學法學會雜誌
Published Date 2016-03-18
Volume volume65
Issue issue3・4
Start Page 949
End Page 1004
ISSN 0386-3050
language 日本語
File Version publisher
NAID 120005740479
Author KOZUKA, Masahiro|
Published Date 2016-01-10
Publication Title 租税研究
Issue issue795
Content Type Presentation
Author KOZUKA, Masahiro|
Published Date 2015-11
Publication Title 租税研究
Issue issue793
Content Type Presentation
Title Alternative Extraordinary Dividend, Tax Avoidance, and GAAR
FullText URL olj_064_3_4_568_518.pdf
Author KOZUKA, Masahiro|
Publication Title 岡山大學法學會雜誌
Published Date 2015-03-19
Volume volume64
Issue issue3・4
Start Page 568
End Page 518
ISSN 0386-3050
language 日本語
File Version publisher
NAID 120005567883
Title Alternative Reconstruction of corporate income tax: Taxes and agency costs
FullText URL olj_063_2_293_306.pdf
Author KOZUKA, Masahiro|
Publication Title 岡山大學法學會雜誌
Published Date 2013-12-27
Volume volume63
Issue issue2
Start Page 293
End Page 306
ISSN 0386-3050
language 日本語
File Version publisher
NAID 120005357064
Author KOZUKA, Masahiro|
Published Date 2013-05-20
Publication Title 税研
Volume volume29
Issue issue1
Content Type Article