@article{oai:kindai.repo.nii.ac.jp:00019232,
 author = {谷口, 勢津夫},
 issue = {3.4},
 journal = {近畿大學法學, Kinkidaigaku hogaku: Kindai University Law Review},
 month = {Mar},
 note = {application/pdf},
 pages = {213--267},
 title = {〈論説〉公正処理基準の法的意義―税法における恣意の排除と民主的正統性の確保―},
 volume = {65},
 year = {2018},
 yomi = {タニグチ, セツオ}
}