@article{oai:hannan-u.repo.nii.ac.jp:00001913,
 author = {吉良, 実},
 issue = {4},
 journal = {阪南論集 社会科学編, Bulletin of Hannan University Social science},
 month = {Mar},
 note = {P(論文)},
 pages = {p35--47},
 title = {実額課税と推計課税上の問題},
 volume = {20},
 year = {1985}
}