@article{oai:chuo-u.repo.nii.ac.jp:00013054,
 author = {酒井, 克彦},
 issue = {1-2},
 journal = {商学論纂},
 month = {Sep},
 note = {application/pdf},
 pages = {173--202},
 title = {役員・従業員の不正行為に係る重加算税の賦課─組織実態アプローチと不正行為認識論─},
 volume = {62},
 year = {2020},
 yomi = {サカイ, カツヒコ}
}