@article{oai:seijo.repo.nii.ac.jp:00005573,
 author = {田近, 栄治 and 花井, 清人},
 issue = {223},
 journal = {成城大學經濟研究, Seijo University economic Papers},
 month = {Feb},
 note = {P(論文)},
 pages = {37--68},
 title = {台湾の税・財政の仕組みと納税環境整備 : 多様な働き方にどう対応するか},
 year = {2019}
}