Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Kitaguchi Rie,On Contract-out of Tax Procedure in Administrative Procedures Act,経済論究,04516230,Kyushu Daigaku Daigakuin Keizaigakukai,2003-11,117,,1-15,https://cir.nii.ac.jp/crid/1390853649780907392,https://doi.org/10.15017/3000331