@article{oai:doshisha.repo.nii.ac.jp:00029042,
 author = {倉見, 智亮 and Kurami, Tomoaki},
 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, application/pdf},
 pages = {1375--1397},
 title = {主たる納税者による過大申告と第二次納税義務者の権利救済},
 volume = {74},
 year = {2022},
 yomi = {クラミ, トモアキ}
}