@article{oai:hannan-u.repo.nii.ac.jp:00001979, author = {吉良, 実}, issue = {1}, journal = {阪南論集 社会科学編, Bulletin of Hannan University Social science}, month = {Aug}, note = {P(論文)}, pages = {p15--32}, title = {租税平等の原則─利子所得課税に関連して─}, volume = {18}, year = {1982} }