@article{oai:shudo-u.repo.nii.ac.jp:00001398,
 author = {川内 , つとむ and カワウチ , ツトム and KAWAUCHI , Tsutomu},
 issue = {2},
 journal = {修道法学},
 month = {Feb},
 note = {P(論文)},
 pages = {170--144},
 title = {国税不服審査制度改正についての一考察},
 volume = {31},
 year = {2009},
 yomi = {カワウチ, ツトム}
}