国税通則法精解 令和7年改訂Kokuzei Tsuusoku Hou Seikai Reiwa 7 Nen Kaitei
記帳水準の向上に資するための過少申告加算税等の加重措置の整備、高額な無申告に対する無申告加算税の割合の引上げ及び隠蔽し、又は仮装された事実に基づき更正請求書を提出していた場合の重加算税制度の整備等の加算税制度の見直し、税関長が行う賦課決定の手続の整備、公示送達制度の見直し、各対象会計年度の国際最低課税額に対する法人税の創設等に伴う整備など、前回改訂（令和4年1月刊）以降の法令改正、主要な判例等を織り込んで編集した最新版。国税通則法のすべてを、各条文毎に趣旨、理論、運用などを精細に究明した比類のない解説書。
- Author
- 志場喜徳郎、荒井勇、山下元利、茂串俊
- Publisher
- 大蔵財務協会
- Release date
- Format
- 単行本
- ISBN-13
- 9784754732776
- ISBN-10
- 4754732774
About condition
Minor shelf wear from distribution (light rubbing, small creases on the obi or dust jacket) is considered normal for new books and is not a defect.
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- Shipping from Japan: ¥2,000 for the first book, ¥1,200 for each additional book. Ships within 5 business days; delivery usually 7–14 days (rarely up to 30).
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- No returns for change of mind. Damaged or incorrect items: contact us within 7 days of delivery. Refund policy · Shipping policy
Details
Shipping
We ship worldwide (excluding Japan). Shipping is added at checkout, and each additional book costs less to ship than the first – the amounts are shown in your currency on the product page and in the cart. Orders ship from Japan via Japan Post within 5 business days (excluding Japanese weekends and holidays); delivery typically takes 10–30 days after shipment.
Depending on the number of books and total weight, your order may be split into multiple parcels because of Japan Post weight limits (e.g. 2 kg per parcel). There is no extra charge, and each parcel has its own tracking number.
Import duties and taxes (VAT, etc.) are the responsibility of the recipient under local law (DDU). Parcels returned because delivery was refused are not refunded.
Returns
Because books can be read or copied once opened, we do not accept returns or exchanges for change of mind. For missing or misbound pages, shipping damage or an incorrect item, contact us with photos within 7 days of delivery. Minor shelf wear from distribution (light rubbing or small creases) is normal for new books and is not covered.
Contact
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