@article{oai:kansai-u.repo.nii.ac.jp:00008848,
 author = {鶴田, 廣巳},
 issue = {5},
 journal = {關西大學商學論集},
 month = {Dec},
 pages = {641--662},
 title = {サステイナビリティと税制改革（上）},
 volume = {48},
 year = {2003}
}