@article{oai:kanagawa-u.repo.nii.ac.jp:00011798,
 author = {五嶋, 陽子 and Gotoh, Yoko},
 issue = {1},
 journal = {商経論叢},
 month = {May},
 note = {Article, 論説},
 pages = {199--251},
 title = {アメリカの医療費控除の制度分析},
 volume = {43},
 year = {2007}
}