@article{oai:kanagawa-u.repo.nii.ac.jp:00011831,
 author = {五嶋, 陽子 and Gotoh, Yoko},
 issue = {1},
 journal = {商経論叢},
 month = {Oct},
 note = {Article, 論説},
 pages = {11--35},
 title = {シャウプ勧告と医療費控除制度},
 volume = {45},
 year = {2009}
}