@article{oai:chuo-u.repo.nii.ac.jp:00011738,
 author = {酒井, 克彦},
 issue = {1},
 journal = {中央ロー・ジャーナル},
 month = {Jun},
 note = {application/pdf, Japan has adopted a self-assessment system for tax payment. When matters need to be corrected, taxpayers are allowed to amend the initial contents of their final returns on their own. This is also possible after the time limit for the final income tax return.
　Nothing in the General Rules for National Taxes, however, clearly states the deadlines for amended returns and returns after the due date. This article suggests that deadlines for amended returns and returns after the due date should be determined by the date when the tax administration’s power of collection expires, as expressed in district court decisions.},
 pages = {43--72},
 title = {期限後申告書の提出期限―国税の徴収権の消滅や除斥期間からのアプローチ―},
 volume = {15},
 year = {2018},
 yomi = {サカイ, カツヒコ}
}