@article{oai:kansai-u.repo.nii.ac.jp:00003301,
 author = {スプリサーク, クリス and 宮本, 十至子},
 issue = {5},
 journal = {關西大學法學論集},
 month = {Feb},
 pages = {937--948},
 title = {カナダ税法概論},
 volume = {54},
 year = {2005}
}