@article{oai:cuc.repo.nii.ac.jp:00006364,
 author = {泉, 絢也 and IZUMI, Junya},
 issue = {2},
 journal = {千葉商大紀要},
 month = {Nov},
 pages = {49--69},
 title = {租税訴訟において処分理由の差替えが認められない根拠},
 volume = {59},
 year = {2021},
 yomi = {イズミ, ジュンヤ}
}