@article{oai:hannan-u.repo.nii.ac.jp:00002021,
 author = {吉良, 実},
 issue = {1},
 journal = {阪南論集 社会科学編, Bulletin of Hannan University Social science},
 month = {Sep},
 note = {P(論文)},
 pages = {p1--16},
 title = {実質把握課税主義（下）},
 volume = {17},
 year = {1981}
}