@article{oai:hue.repo.nii.ac.jp:02000085,
 author = {福田, 正太郎 and Fukuda, Shotaro},
 issue = {3},
 journal = {広島経済大学経済研究論集, HUE Journal of Economics and Business},
 month = {Mar},
 note = {application/pdf},
 pages = {51--65},
 title = {無申告加算税における不適用制度の研究ー主張・立証責任の観点からー},
 volume = {46},
 year = {2024},
 yomi = {フクダ, ショウタロウ}
}