廣島法學 Volume 42 Issue 4
published_at 2019-03-15

社会保障に係る租税法・財政法(三)

Sozialpolitik in himblick auf Steuer-und Finanzrecht in Japan (3)
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HLJ_42-4_1.pdf
Abstract
This article discusses about recent tendencies of social security law according with tax law and finance law in Japan. Especially, it focuses on a reform of social security law to maintain the system from aspect of its revenues.
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