@article{oai:doshisha.repo.nii.ac.jp:00029038,
 author = {渡辺, 徹也 and Watanabe, Tetsuya},
 issue = {3},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Jun},
 note = {田中治教授 古稀記念論集, Dedicated to Professor Osamu Tanaka on his 70th birthday, Article, 末尾に正誤表あり（サブタイトルおよび本文）, application/pdf},
 pages = {1259--1289},
 title = {研究開発税制と政令委任 : 試験研究費に関する最近の裁判例を中心に},
 volume = {74},
 year = {2022},
 yomi = {ワタナベ, テツヤ}
}