@phdthesis{oai:kumagaku.repo.nii.ac.jp:00003629,
 author = {渡辺, 崇志},
 month = {2022-03-15},
 note = {2020年度},
 school = {熊本学園大学},
 title = {申告納税制度における更正の請求の射程},
 year = {}
}