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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
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.
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