2024-03-29T10:25:01Zhttps://eprints.lib.hokudai.ac.jp/dspace-oai/requestoai:eprints.lib.hokudai.ac.jp:2115/527762019-03-18T10:23:51Zhdl_2115_52769hdl_2115_6082hdl_2115_135税理士制度と納税環境整備(4) : 税理士法33条の2の機能The Certified Public Tax Accountant System and the Tax Compliance Environment in Japan : A Functional Analysis of the Art. 33-2 of the Certified Public Tax Accountant Act (4)川股, 修二320北海道大学大学院法学研究科Departmental Bulletin Paperapplication/pdfhttp://hdl.handle.net/2115/52776https://eprints.lib.hokudai.ac.jp/dspace/bitstream/2115/52776/1/HLR64-1_002.pdf0385-5953北大法学論集6412121802013-05-31jpnpublisher