@article{oai:hannan-u.repo.nii.ac.jp:00002257,
 author = {吉良, 実},
 issue = {3},
 journal = {阪南論集},
 month = {Dec},
 note = {P(論文)},
 pages = {p1--40},
 title = {実質所得者課税の原則（3）},
 volume = {10},
 year = {1974}
}