@article{oai:kwansei.repo.nii.ac.jp:00028207, author = {飯田, 哲也 and Iida, Tetsuya}, issue = {23}, journal = {ビジネス&アカウンティングレビュー, Business & accounting review}, month = {Jun}, pages = {79--95}, title = {適切な税務ガバナンス構築の必要性:義務的開示制度導入の視点から}, year = {2019} }