@article{oai:tcue.repo.nii.ac.jp:00000778,
 author = {谷口, 聡 and Taniguchi, Satoshi},
 issue = {4},
 journal = {高崎経済大学論集, The Economic Journal of Takasaki City University of Economics},
 month = {Mar},
 note = {4, KJ00010162179, 論文, Article},
 pages = {31--46},
 title = {判例における私法上の租税債権の位置-私法における一つの検討課題の提示を目的として-},
 volume = {58},
 year = {2016},
 yomi = {タニグチ, サトシ}
}