@article{oai:chuo-u.repo.nii.ac.jp:00013109,
 author = {酒井, 克彦},
 issue = {3-4},
 journal = {商学論纂},
 month = {Dec},
 note = {application/pdf},
 pages = {231--264},
 title = {国税通則法に規定する事前通知制度を巡る論点（上）},
 volume = {62},
 year = {2020},
 yomi = {サカイ, カツヒコ}
}