@article{oai:kansai-u.repo.nii.ac.jp:00008161, author = {林, 宏昭 and 橋本, 恭之}, issue = {3}, journal = {關西大學經済論集}, month = {Dec}, pages = {247--256}, title = {高齢者マル優の廃止と利子所得の総合課税化について}, volume = {49}, year = {1999} }