@article{oai:toyo.repo.nii.ac.jp:00005062,
 author = {菅原, 計},
 issue = {59},
 journal = {経営論集, Journal of business administration.},
 month = {Mar},
 pages = {43--57},
 title = {実質課税主義の虚構性},
 year = {2003}
}