@article{oai:hannan-u.repo.nii.ac.jp:00001887,
 author = {吉良, 実},
 issue = {2},
 journal = {阪南論集 社会科学編, Bulletin of Hannan University Social science},
 month = {Nov},
 note = {P(論文)},
 pages = {p73--85},
 title = {課税要件事実の認定},
 volume = {20},
 year = {1984}
}