@article{oai:seijo.repo.nii.ac.jp:00005759,
 author = {田近, 栄治},
 issue = {226},
 journal = {成城大學經濟研究, Seijo University economic papers},
 month = {Dec},
 note = {P(論文)},
 pages = {99--121},
 title = {資本所得の中立的課税をどう実現するか : 企業サイドと投資家サイドを通じた分析},
 year = {2019}
}