所得税法二三四条一項の犯罪構成要件規定としての概念は不明確か--同条同項にいう「納税義務がある者」「納税義務があると認められる者」--同条同項の質問検査の理由と必要性の告知の要否(最決昭和48.7.10)
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- Material Type
- 記事
- Author/Editor
- 石堂 功卓
- Author Heading
- Periodical title
- 警察研究
- No. or year of volume/issue
- 49(10) 1978.10
- Volume
- 49
- Issue
- 10
- Pages
- p63～68
- Publication date of volume/issue (W3CDTF)
- 1978-10