2026-03-13T08:30:57Z https://kumagaku.repo.nii.ac.jp/oai

oai:kumagaku.repo.nii.ac.jp:00000817 2023-06-19T09:17:45Z 26:36:186

判例からみた不確定概念の解釈基準 : 過少申告加算税の「正当な理由」を題材として "Warrant for tax exemption" of the interpretive criteria : As theme of "Warrant for tax exemption" of Additional Tax on Underreport 作間, 翔 1432 departmental bulletin paper 熊本学園大学商学会 2015-12-24 熊本学園商学論集 1 20 23 37 The Kumamoto-Gakuen Journal of Commerce AN10464184 13410199 https://kumagaku.repo.nii.ac.jp/records/817 jpn metadata only access