@article{oai:seisen-u.repo.nii.ac.jp:00000593, author = {中道, 信廣 and ナカミチ, ノブヒロ and NAKAMICHI, Nobuhiro}, issue = {2}, journal = {聖隷学園聖泉短期大学人文・社会科学論集}, month = {Jan}, note = {P(論文)}, pages = {85--112}, title = {税制研究序説 : わが国税制の基本的な課題}, year = {1988} }