@article{oai:ycc.repo.nii.ac.jp:00001826,
 author = {佐藤, 義文 and Sato, Yoshifumi},
 issue = {1/2},
 month = {2016-03-09},
 note = {6, KJ00004474332, 論文, Article},
 pages = {95--114},
 title = {税務調査手続とその法的問題点},
 volume = {31},
 year = {},
 yomi = {サトウ, ヨシフミ}
}