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
- Publication, Distribution, etc.
- Publication Date
- 2014-05
- Publication Date (W3CDTF)
- 2014-05
- Periodical title
- 税大ジャーナル
- No. or year of volume/issue
- (23)
- Volume
- (23)
- Text Language Code
- jpn