@article{oai:chuo-u.repo.nii.ac.jp:00008218,
 author = {酒井, 克彦},
 issue = {2},
 journal = {中央ロー・ジャーナル},
 month = {Sep},
 note = {application/pdf, Tax reforms to take effect in 2018 include revisions to the additional tax system. In some respects, the revisions resemble the surcharges provided for in the Antimonopoly Act. A taxpayer who corrects a mistake before a tax examination is to be excused from paying the additional tax, as a matter of leniency. Thus, a study of the Antimonopoly Act would seem to be relevant in understanding the additional tax system. However, one should not lose sight of the differences between the two areas of law and what they are aimed at accomplishing.},
 pages = {79--100},
 title = {更正の予知なき加算税免除制度の改正},
 volume = {13},
 year = {2016},
 yomi = {サカイ, カツヒコ}
}