@article{oai:ritsumei.repo.nii.ac.jp:00017183,
 author = {菊田, 実},
 journal = {立命館法政論集},
 month = {},
 pages = {37--72},
 title = {所得税法183条１項の源泉徴収義務における「支払」概念の再検討},
 volume = {20},
 year = {2022}
}