@article{oai:kansai-u.repo.nii.ac.jp:00007914,
 author = {佐藤, 博},
 issue = {5},
 journal = {關西大學經済論集},
 month = {Dec},
 pages = {701--717},
 title = {[資料紹介] ロシア連邦の租税制度},
 volume = {43},
 year = {1993}
}