@article{oai:chuo-u.repo.nii.ac.jp:00012580,
 author = {酒井, 克彦},
 issue = {3},
 journal = {中央ロー・ジャーナル},
 month = {Dec},
 note = {application/pdf, The proscription of “false and wrongful acts” in Article 70 Clause 4 of the National Tax Act covers only certain kinds of acts or omissions. The scope is an important matter. 
There is no disagreement that it includes concealing or disguising relevant information.  
Does the language, however, also involve the failure to file a tax return?  
This article considers the question with reference to a judgment of October 18, 2017 by the Tokyo District Court.},
 pages = {3--29},
 title = {消費税の無申告と偽りその他不正の行為},
 volume = {16},
 year = {2019},
 yomi = {サカイ, カツヒコ}
}