Toggle navigation
広島大学 学術情報リポジトリ
日本語
Volume 48 Issue 2
( 2024-10-31 )
Volume 48 Issue 1
( 2024-07-01 )
Volume 47 Issue 4
( 2024-03-22 )
Volume 47 Issue 3
( 2024-01-19 )
Volume 47 Issue 2
( 2023-10-16 )
Volume 47 Issue 1
( 2023-07-31 )
Volume 46 Issue 4
( 2023-03-15 )
Volume 46 Issue 3
( 2023-01-20 )
Volume 46 Issue 2
( 2022-10-31 )
Volume 46 Issue 1
( 2022-06-30 )
Volume 45 Issue 4
( 2022-03-18 )
Volume 45 Issue 3
( 2022-01-20 )
Volume 45 Issue 2
( 2021-10-28 )
Volume 45 Issue 1
( 2021-03-15 )
Volume 44 Issue 4
( 2021-03-10 )
Volume 44 Issue 3
( 2021-01-25 )
Volume 44 Issue 2
( 2020-10-30 )
Volume 44 Issue 1
( 2020-07-31 )
Volume 43 Issue 4
( 2020-03-17 )
Volume 43 Issue 3
( 2020-01-31 )
Volume 43 Issue 2
( 2019-10-31 )
Volume 43 Issue 1
( 2019-06-25 )
Volume 42 Issue 4
( 2019-03-15 )
Volume 42 Issue 3
( 2019-01-25 )
Volume 42 Issue 2
( 2018-10-31 )
Volume 42 Issue 1
( 2018-07-20 )
Volume 41 Issue 4
( 2018-03-05 )
Volume 41 Issue 3
( 2018-01-25 )
Volume 41 Issue 2
( 2017-10-27 )
Volume 41 Issue 1
( 2017-06-23 )
Volume 40 Issue 4
( 2017-03-17 )
Volume 40 Issue 3
( 2017-01-13 )
Volume 40 Issue 2
( 2016-10-28 )
Volume 40 Issue 1
( 2016-06-24 )
Volume 39 Issue 4
( 2016-03-18 )
Volume 39 Issue 3
( 2016-01-15 )
Volume 39 Issue 2
( 2015-10-30 )
Volume 39 Issue 1
( 2015-06-28 )
Volume 38 Issue 4
( 2015-03-20 )
Volume 38 Issue 3
( 2015-01-16 )
Volume 38 Issue 2
( 2014-10-31 )
Volume 38 Issue 1
( 2014-06-28 )
Volume 37 Issue 4
( 2014-03-19 )
Volume 37 Issue 3
( 2014-01-17 )
Volume 37 Issue 2
( 2013-10-25 )
Volume 37 Issue 1
( 2013-06-28 )
Volume 36 Issue 4
( 2013-03-19 )
Volume 36 Issue 3
( 2013-01-18 )
Volume 36 Issue 2
( 2012-10-29 )
Volume 36 Issue 1
( 2012-06-29 )
Volume 35 Issue 4
( 2012-03-19 )
Volume 35 Issue 3
( 2012-01-20 )
Volume 35 Issue 2
( 2011-10-28 )
Volume 35 Issue 1
( 2011-06-30 )
Volume 34 Issue 4
( 2011-03-18 )
Volume 34 Issue 3
( 2011-01-21 )
Volume 34 Issue 2
( 2010-10-29 )
Volume 34 Issue 1
( 2010-06-30 )
Volume 33 Issue 4
( 2010-03-21 )
Volume 33 Issue 3
( 2010-01-22 )
Volume 33 Issue 2
( 2009-10-30 )
Volume 33 Issue 1
( 2009-06-30 )
Volume 32 Issue 4
( 2009-03-20 )
Volume 32 Issue 3
( 2009-01-31 )
Volume 32 Issue 2
( 2008-10-31 )
Volume 32 Issue 1
( 2008-06-30 )
Volume 31 Issue 4
( 2008-03-20 )
Volume 31 Issue 3
( 2008-01-21 )
Volume 31 Issue 2
( 2007-10-31 )
Volume 31 Issue 1
( 2007-06-30 )
Volume 30 Issue 4
( 2007-03-20 )
Volume 30 Issue 3
( 2007-01-31 )
Volume 30 Issue 2
( 2006-10-31 )
Volume 30 Issue 1
( 2006-06-30 )
Volume 29 Issue 4
( 2006-03-20 )
Volume 29 Issue 3
( 2006-01-30 )
Volume 29 Issue 2
( 2005-12-20 )
Volume 29 Issue 1
( 2005-06-30 )
Volume 28 Issue 4
( 2005-03-21 )
Volume 28 Issue 3
( 2005-01-31 )
Volume 28 Issue 2
( 2004-11-15 )
Volume 28 Issue 1
( 2004-06-30 )
Volume 27 Issue 4
( 2004-03-22 )
Volume 27 Issue 3
( 2004-01-10 )
Volume 27 Issue 2
( 2003-11-30 )
Volume 27 Issue 1
( 2003-06-30 )
Volume 26 Issue 3
( 2003-01-20 )
Volume 25 Issue 3
( 2002-01-31 )
Volume 25 Issue 2
( 2001-11-15 )
Volume 23 Issue 4
( 2000-03-24 )
Volume 23 Issue 2
( 1999-10-30 )
Volume 23 Issue 1
( 1999-06-30 )
Volume 22 Issue 3
( 1999-02-28 )
Volume 22 Issue 2
( 1998-11-30 )
Volume 22 Issue 1
( 1998-07-31 )
Volume 21 Issue 4
( 1998-03-25 )
Volume 21 Issue 2
( 1997-09-30 )
Volume 21 Issue 1
( 1997-06-30 )
Volume 20 Issue 4
( 1997-03-25 )
Volume 20 Issue 3
( 1997-02-28 )
Volume 20 Issue 2
( 1996-10-31 )
Volume 20 Issue 1
( 1996-06-30 )
Volume 19 Issue 3
( 1996-01-31 )
Volume 19 Issue 1
( 1995-07-31 )
Volume 18 Issue 4
( 1995-03-25 )
Volume 18 Issue 1
( 1994-07-30 )
Volume 17 Issue 4
( 1994-03-25 )
Volume 17 Issue 3
( 1993-11-30 )
Volume 17 Issue 1
( 1993-07-30 )
Volume 16 Issue 4
( 1993-03-25 )
Volume 16 Issue 3
( 1993-01-30 )
Volume 16 Issue 2
( 1992-08-15 )
Volume 16 Issue 1
( 1992-04-01 )
Volume 15 Issue 4
( 1992-03-25 )
Volume 15 Issue 3
( 1992-01-31 )
Volume 15 Issue 2
( 1991-10-31 )
Volume 14 Issue 4
( 1991-03-25 )
Volume 14 Issue 3
( 1991-01-31 )
Volume 14 Issue 2
( 1990-10-15 )
Volume 14 Issue 1
( 1990-07 )
Volume 13 Issue 4
( 1990-03-24 )
Volume 13 Issue 2
( 1989-09-30 )
Volume 13 Issue 1
( 1989-07-31 )
Volume 12 Issue 4
( 1989-03-25 )
Volume 12 Issue 3
( 1989-01-31 )
Volume 12 Issue 2
( 1988-10-20 )
Volume 11 Issue 1
( 1987-07-20 )
Volume 10 Issue 4
( 1987-03-24 )
Volume 10 Issue 3
( 1987-03-24 )
Volume 10 Issue 1・2
( 1986-08-15 )
Volume 9 Issue 4
( 1986-03-25 )
Volume 9 Issue 3
( 1985-12-30 )
Volume 9 Issue 2
( 1985-09-25 )
Volume 8 Issue 4
( 1985-03-20 )
Volume 8 Issue 2・3
( 1984-12-30 )
Volume 6 Issue 4
( 1983-03-30 )
Volume 6 Issue 2
( 1982-11-30 )
Volume 5 Issue 3・4
( 1982-03-20 )
この文献の参照には次のURLをご利用ください :
https://doi.org/10.15027/50933
廣島法學 Volume 44 Issue 3
published_at 2021-01-25
ドイツ不動産税改革の動向(2・完) : 租税法に係る財産評価の法理論の一端
Über Inhalt einer Grundsteuerreform in Deuschland (2): Ein kleiner Teil über rechtliche Theorien der Vermögensbewertung im deuschen Steuerrecht
Tezuka Takahiro
fulltext
4.02 MB
HLJ_44-3_66.pdf
Abstract
Diese Arbeit behandelt einen Teil über Grundsteuerreform in Deuschland 2019. Die wichtige Punke sind Gründe für die Reform, Vereinfachung einer Methoden von Vermgensbewertung, Gestaltung von neue Kategorie “Grundsteuer C” u.s.w.
About This Article
Rights
許可なく複製・転載することを禁じる
all_journal_index
Other Article
ドイツ不当利得法における差額説と類型論(5) : 使用利益に関連する学説を中心に
PP. 78 - 68
ドイツ不動産税改革の動向(2・完) : 租税法に係る財産評価の法理論の一端
PP. 66 - 41
韓国家事調停における日本の「合意に相当する審判制度」の示唆点
PP. 40 - 18
少年法上の処分選択に関する覚書
PP. 16 - 2