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「ふるさと納税制度」と「企業版ふるさと納税制度」の相違点および問題点 (北原明彦教授追悼号) A Study on Differences and Problems between "Hometown Tax System" and "Corporate Version of Hometown Tax System" in Japan 山田, 喜康 熊本学園大学商学会 2019-01-28 jpn departmental bulletin paper https://kumagaku.repo.nii.ac.jp/records/3285 AN10464184 13410199 熊本学園商学論集 The Kumamoto-Gakuen Journal of Commerce 23 1 47 63 https://kumagaku.repo.nii.ac.jp/record/3285/files/shogaku23(1)-06.pdf application/pdf 969.0 kB 2020-01-29