@techreport{oai:kumadai.repo.nii.ac.jp:00024596,
 author = {Yamazaki, Kodo and 山崎, 広道},
 month = {May},
 note = {application/pdf, application/pdf, 研究報告書, 更正の請求は、納税者の権利保護及び税務の円滑な運営の観点から導入された制度であり、納税者の権利救済に資するために制度上は適用範囲が拡大されてきた。このような趣旨・目的からすれば、計算誤りは、税額の計算過程全体における誤りと広く捉えることが適正かつ公正な同制度の運用になることを明らかにした。, The Request for Correction has been introduced to purposes of taxpayer’s right protection and smoothly management on tax administration, it had been expanded application range into a remedy of taxpayer’s right. According to these means
and object, it should be interpreted that miscalculation is a mistake on tax calculation process as a whole. This interpretation is possible for taxpayer to make good use of The Request for Correction.},
 title = {権利救済手続としての更正の請求},
 year = {2010}
}