@article{oai:doshisha.repo.nii.ac.jp:00018903,
 author = {川崎, 友巳 and Kawasaki, Tomomi},
 issue = {3},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Sep},
 note = {判例研究},
 pages = {166--179},
 title = {所得税法二四四条一項(両罰規定)の非事業主に対する適用の可否と同項にいう「代理人」の意義},
 volume = {51},
 year = {1999},
 yomi = {カワサキ, トモミ}
}