@article{oai:tohoku.repo.nii.ac.jp:00139283,
 author = {藤原, 健太郎},
 issue = {3},
 journal = {法学, HŌGAKU (THE JOURNAL OF LAW AND POLITICAL SCIENCE)},
 month = {Dec},
 note = {紀要類（bulletin）},
 pages = {1--33},
 title = {租税法の方法論に関する一考察：租税回避について},
 volume = {86},
 year = {2022}
}