森下 幹夫   
岡山大学経済学会雑誌 49(1) 23-39 2017年7月 [査読有り]
The purpose of this paper is to consider the meaning of "economic substance" in taxation. In Japanese Income Tax Act (Article 12), where a person to whom the revenue is legally imputed is merelynominal and other person enjoys it, the tax shall be ...