@article{oai:niigata-u.repo.nii.ac.jp:00029632,
 author = {増田, 英敏},
 issue = {3},
 journal = {法政理論, 法政理論},
 month = {Apr},
 pages = {232--261},
 title = {租税法における遡及立法禁止原則の射程},
 volume = {46},
 year = {2014}
}