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日本代购-節税と租税回避 判例にみる境界線 [ 川田剛 ]
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日本代购-判例にみる境界線 川田剛 税務経理協会BKSCPN_【biz2016】 セツゼイ ト ソゼイ カイヒ カワダ,ゴウ 発行年月:2009年07月 ページ数:512p サイズ:単行本 ISBN:9784419049676 川田剛(カワダゴウ) 昭和17年茨城県生まれ。42年東京大学卒業。49年大阪国税局柏原税務署長。51年人事院在外研究員(南カリフォルニア大学)。53年在サンフランシスコ日本国総領事館領事。58年仙台国税局調査査察部長。62年国税庁調査査察部国際調査管理官。同年国税庁長官官房国際業務室長。平成6年仙台国税局長。9年国士舘大学政経学部教授。15年國學院大學経済学部教授。16年明治大学大学院グローバル・ビジネス研究科教授。他に平成9年〜現在、明治大学商学部大学院講師、学習院大学法学部講師、日本公認会計士協会租税相談員(国際課税)(本データはこの書籍が刊行された当時に掲載されていたものです) 第1部 理論編(節税、租税回避の基本概念/節税、租税回避の態様/節税、租税回避の具体例)/第2部 判例、裁決例にみる節税と租税回避の境界(節税、租税回避行為に対する裁判所の基本的スタンス/判例、裁決例にみる節税と租税回避の境界/同族会社の行為計算否認規定の適用事項)/第3部 租税回避を規制する規定と当局の対応(租税回避を規制する当局の対応/今後の方向ーまとめと提言)/第4部 諸外国における租税回避の現状と当局の対応(租税回避とタックス・シェルター/諸外国における租税回避への対応) 本 ビジネス・経済・就職 経済・財政 財政 ビジネス・経済・就職 マネープラン 税金
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Process: 0.196s ( Load:0.010s Init:0.011s Exec:0.169s Template:0.005s ) | DB :23 queries 0 writes | Cache :5 gets 2 writes | UseMem:26,614 kb
页面Trace信息
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请求方法 : GET
通信协议 : HTTP/1.1
请求时间 : 2024-07-09 09:07:52
用户代理 : Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)
会话ID : 9vbe16qph047pkae444rtli2f6
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加载类库 : 33
模板编译 : 重新编译
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[ 24-07-09 09:07:52 ] RunTime:0.000307s SQL = SELECT * FROM bio_agent WHERE ( `isViews` = 1 ) AND ( `domain` LIKE '%test.ripai.com' )
[ 24-07-09 09:07:52 ] RunTime:0.000197s SQL = SELECT * FROM bio_agent WHERE ( `domain` = 'www.jp-daigou.com' )
[ 24-07-09 09:07:52 ] RunTime:0.000263s SQL = select * from bio_siteparams where FIND_IN_SET('081',AgentID)
[ 24-07-09 09:07:52 ] RunTime:0.000309s SQL = SHOW COLUMNS FROM bio_point
[ 24-07-09 09:07:52 ] RunTime:0.000992s SQL = SHOW COLUMNS FROM bio_user
[ 24-07-09 09:07:52 ] RunTime:0.000595s SQL = SELECT * FROM bio_goods WHERE `isView` = 1 and gType<=3 ORDER BY created DESC LIMIT 15
[ 24-07-09 09:07:52 ] RunTime:0.000363s SQL = SHOW COLUMNS FROM bio_syscolumn
[ 24-07-09 09:07:52 ] RunTime:0.000254s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = 17 ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 24-07-09 09:07:52 ] RunTime:0.000357s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '19' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
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[ 24-07-09 09:07:52 ] RunTime:0.000210s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=209051
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[ 24-07-09 09:07:52 ] RunTime:0.000151s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=200446
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错误记录 : 96条错误
[ 24-07-09 09:07:52 ] 注意:[8] A session had already been started - ignoring session_start() App.class.php 第 115 行.
[ 24-07-09 09:07:52 ] 注意:[8192] Assigning the return value of new by reference is deprecated apiExecuter.php 第 253 行.
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[ 24-07-09 09:07:52 ] 注意:[8192] Assigning the return value of new by reference is deprecated Client.php 第 179 行.
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[ 24-07-09 09:07:52 ] 注意:[8] Undefined index: isDebugMe forbidcates.php 第 108 行.
[ 24-07-09 09:07:52 ] 注意:[2] shuffle() expects parameter 1 to be array, boolean given BaseAction.class.php 第 418 行.
[ 24-07-09 09:07:52 ] 注意:[8] Undefined property: RakutenApiExecuter::$ApiDataWorker RakutenApiExecuter.php 第 346 行.
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[ 24-07-09 09:07:52 ] 注意:[8] Undefined variable: options Unserializer.php 第 448 行.
[ 24-07-09 09:07:52 ] 注意:[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context getApiData.php 第 503 行.
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[ 24-07-09 09:07:52 ] 注意:[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context RakutenAction.class.php 第 595 行.
[ 24-07-09 09:07:52 ] 注意:[8] Undefined index: isDebugMe RakutenAction.class.php 第 607 行.
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[ 24-07-09 09:07:52 ] 注意:[8] Undefined variable: agentId common_inc.php 第 3135 行.
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[ 24-07-09 09:07:52 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
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