@article{oai:chuo-u.repo.nii.ac.jp:00007121,
 author = {酒井, 克彦},
 issue = {4},
 journal = {中央ロー・ジャーナル},
 month = {Mar},
 note = {application/pdf, Japan's penalty tax system imposes additional taxes related to deficient returns and the failure to file returns. This article explains the difference between penalties incurred because of declarations and those brought on by insufficient payments. 　　　
The article also questions the sufficiency of recent revisions of the tax law that fail to clearly distinguish between the situations.},
 pages = {21--40},
 title = {申告に係る加算税・納付に係る加算税―附帯税制度における加算税の役割―},
 volume = {11},
 year = {2015},
 yomi = {サカイ, カツヒコ}
}