@article{oai:jue.repo.nii.ac.jp:00000944,
 author = {弓削, 忠史},
 issue = {2},
 journal = {福岡経大論集, The Economic Review of Japan University of Economics},
 month = {Mar},
 pages = {101--118},
 title = {税法の個別問題の一考察},
 volume = {41},
 year = {2012},
 yomi = {ユゲ}
}