通則法65条5項(納税者の更正の予知)の解釈における「自発性基準説」の提案 : 東京地裁平成24年9月25日判決を題材にして
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- Material Type
- 記事
- Author/Editor
- 澤田 正
- Author Heading
- Alternative Title
- "Voluntary Standard Theory" for Legal Interpretation of Article 65 [5] of General Law of National Taxes
- Periodical title
- 税大ジャーナル / 税務大学校研究部 編
- No. or year of volume/issue
- (23):2014.5
- Issue
- 23
- Pages
- 29-67
- Publication date of volume/issue (W3CDTF)
- 2014-05