{"product_id":"9784326403851","title":"債務免除益の課税理論","description":"\u003cp\u003e債務免除益の課税問題に対する理論的枠組みに新たな地平を拓いた渾身の意欲作。債務免除益課税に関して米国法を参照しつつ独自の債務控除アプローチを理論構築したうえで、資力喪失時の課税や年度帰属、所得分類などの、実務上も生じうる具体的な問題に当てはめて論じる。\u003c\/p\u003e","brand":"勁草書房","offers":[{"title":"Default Title","offer_id":48596363411691,"sku":"00000_00000_00000_00000","price":98.6,"currency_code":"SGD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0758\/4484\/5803\/files\/9784326403851-1.jpg?v=1781745991","url":"https:\/\/kinokuniya.com.sg\/products\/9784326403851","provider":"Books Kinokuniya Singapore","version":"1.0","type":"link"}