年金型保険の二重課税訴訟－納税者勝訴の影響

PwC資産税ニュース - July 2010, Issue 1

2010年7月6日に最高裁判所第三小法廷において、年金型保険に関する所得税法上の取り扱いについて、納税者側勝訴の判決が言い渡されました。本ニュースレターでは、その判決の概要および影響をご説明いたします。

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