@article{oai:kanagawa-u.repo.nii.ac.jp:00011452,
 author = {小林, 晃 and Kobayashi, Akira},
 journal = {商経論叢},
 month = {Mar},
 pages = {195--229},
 title = {<論説>現代租税・税制論の検討 (3)},
 volume = {31(2)},
 year = {1996}
}