@article{oai:seijo.repo.nii.ac.jp:00005580,
 author = {田近, 栄治 and 古市, 二郎},
 issue = {224},
 journal = {成城大學經濟研究, Seijo University economic papers},
 month = {Mar},
 note = {P(論文)},
 pages = {129--154},
 title = {銀行取引への付加価値税 : 論点の整理と税収試算},
 year = {2019}
}