@article{oai:u-ryukyu.repo.nii.ac.jp:02001669, author = {玉城, 勲 and Tamaki, Isao}, issue = {73}, journal = {琉大法学}, month = {Mar}, note = {紀要論文}, pages = {95--125}, title = {課税処分の理由附記の追完、理由の差替えと再更正(三)}, year = {2005} }