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島大法学 Volume 34 Issue 3
published_at 1990-11-15
最低資本金制度の導入と税制の関係 : 平成2年改正会社法の検討
Share Dividend and Tax
Yamashita Masahiro
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Descriptions
一 問題の所在
二 最低資本金制度の趣旨と問題点
三 利益の資本組入と株式の追加発行
四 会社法改正と所得税法見直し問題
五 今後の課題
二 最低資本金制度の趣旨と問題点
三 利益の資本組入と株式の追加発行
四 会社法改正と所得税法見直し問題
五 今後の課題
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