@article{oai:kanagawa-u.repo.nii.ac.jp:00011191,
 author = {小林, 晃 and Kobayashi, Akira},
 journal = {商経論叢},
 month = {Oct},
 note = {論説},
 pages = {51--97},
 title = {第二臨調・「行政改革」と国家財政 (5) －一九八七年度税制改正を中心に－},
 volume = {23(1)},
 year = {1987}
}