@article{oai:kyukyo.repo.nii.ac.jp:00000237,
 author = {弓削, 忠史},
 issue = {115},
 journal = {九州共立大学経済学部紀要, Journal of Kyushu Kyoritsu University Faculty of Economics},
 month = {Jan},
 pages = {103--122},
 title = {重加算税の一考察(1)},
 year = {2009}
}