@article{oai:ehime-u.repo.nii.ac.jp:02000572, author = {兼平, 裕子}, issue = {3/4}, journal = {愛媛法学会雑誌}, month = {May}, pages = {39--111}, title = {税務行政手続と税務争訟 : 占部裕典著『租税法と行政法の交錯』を手掛りとして}, volume = {42}, year = {2016} }