@article{oai:chuo-u.repo.nii.ac.jp:00011989,
 author = {酒井, 克彦},
 journal = {企業研究},
 month = {Feb},
 note = {application/pdf, The examination from the point of view called the third party report is necessary in thinking about the way of the tax practice compliance of our country. In the past, we had a third party report system. However, it was abolished, and the system ended in failure after it was carried out for several years. On the other hand, in the domain of the audit, a report system to the government is introduced. This report suggests the report system by the licensed tax accountant. In fact, violation of laws and ordinances takes the proposal system to the authorities of the inspector at the time of the discovery, the report rule of the certified public accountant about the illegal act into account on this occasion.},
 pages = {25--41},
 title = {税理士による不正事実通報制度の創設提案（中）},
 volume = {34},
 year = {2019},
 yomi = {サカイ, カツヒコ}
}