@article{oai:tcue.repo.nii.ac.jp:00000605,
 author = {谷口, 聡 and Taniguchi, Satoshi},
 issue = {1/2},
 journal = {産業研究, Bulletin of the Institute of Regional Science},
 month = {Mar},
 note = {3, KJ00010162459, 論文},
 pages = {41--54},
 title = {判例における民法と租税債権の関係 : 租税債権事例の民法177条適用の問題を中心に},
 volume = {51},
 year = {2016},
 yomi = {タニグチ, サトシ}
}