@article{oai:seijo.repo.nii.ac.jp:00001694,
 author = {カドカ, R. B.},
 issue = {111/112},
 journal = {成城大學經濟研究},
 month = {Mar},
 note = {P(論文)},
 pages = {94--72},
 title = {A Review of Japanese Sales Taxes with Special Emphasis on the Recently Enacted Consumption Tax (高城楢秀教授退任記念号)},
 year = {1991}
}