Fumihiro Komamiya

Niigata University

Professor of Law

8050 Ikarashi 2 Nocho Nishi Ward

Niigata Prefecture

Niigata, 950-218

Japan

  • Niigata University

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Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (In Japanese, translated by Fumihiro Komamiya)

Journal of the Japan Tax Association, Vol. 8, pp. 293-320, 2008, Victoria University of Wellington Legal Research Paper No. 132/2017
Number of pages: 29 Posted: 30 Sep 2009 Last Revised: 05 Oct 2017
Zoë M. Prebble, John Prebble QC and Fumihiro Komamiya
Victoria University of Wellington - Faculty of Law, Victoria University of Wellington - Faculty of Law and Niigata University
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Abstract:

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tax, general anti-avoidance rule, GAAR, avoidance, abus de droit, abuse of law, abuse of rights, substance, form, Japanese