@article{oai:ksu.repo.nii.ac.jp:00009958, author = {野一色, 直人 and NOISHIKI, Naoto}, issue = {3/4}, journal = {産大法学, Sandai law review}, month = {Jan}, pages = {583--600}, title = {税法上の新たな情報収集手法の意義と課題}, volume = {51}, year = {2018} }