@article{oai:kanagawa-u.repo.nii.ac.jp:00004787, author = {兼子, 良夫 and Kaneko, Yoshio}, journal = {経済貿易研究 : 研究所年報}, month = {Mar}, pages = {27--33}, title = {自動車関係税制の改革と地方税制}, volume = {31}, year = {2005} }