@article{oai:tsukuba.repo.nii.ac.jp:00050235, author = {岩崎, 政明 and IWASAKI, Masaaki}, journal = {筑波法政, Tsukuba Review of Law and Political Science}, month = {Mar}, pages = {30--116}, title = {<論説>租税法における経済的観察法 : ドイツにおける成立と発展}, volume = {5}, year = {1982} }