@article{oai:hannan-u.repo.nii.ac.jp:00002303,
 author = {吉良, 実},
 issue = {6},
 journal = {阪南論集},
 month = {Jun},
 note = {P(論文)},
 pages = {1--46},
 title = {実質所得者課税の原則（1）},
 volume = {9},
 year = {1974}
}