@article{oai:setsunan.repo.nii.ac.jp:00000878,
 author = {小島, 俊朗 and KOJIMA, Toshiro},
 issue = {51、52},
 journal = {摂南法学, SETSUNAN LAW REVIEW},
 month = {Feb},
 pages = {1--62},
 title = {積極的な不正行為がない場合の重加算税の賦課について―平成6、7年最判の再評価と裁決事例にみる現状―},
 year = {2016}
}