@article{oai:kanagawa-u.repo.nii.ac.jp:00001274,
 author = {松浦, 弘昌 and Matsuura, Hiromasa},
 journal = {研究年報},
 month = {Mar},
 note = {Article, 研究論文},
 pages = {59--75},
 title = {日本における消費税の課題と提言　－欧州の付加価値税との比較を通して－},
 volume = {12},
 year = {2008}
}