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- W433889145 date "1997-12-01" @default.
- W433889145 modified "2023-09-23" @default.
- W433889145 title "倒産法見直しの動向と租税債権優先主義が抱える課題--米独における倒産法と租税法との関係を参考に (特集 長期化する不況時代の今こそ理解しておきたい租税債権優先の原則とそれをめぐる周辺問題--倒産以前から以後の滞納処分を中心に)" @default.
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