@article{oai:hannan-u.repo.nii.ac.jp:00002067,
 author = {吉良, 実},
 issue = {2},
 journal = {阪南論集 社会科学編, Journal of Hannan University Social science},
 month = {Mar},
 note = {P(論文)},
 pages = {p1--23},
 title = {実質把握課税主義},
 volume = {16},
 year = {1981}
}