@article{oai:takachiho.repo.nii.ac.jp:00000118,
 author = {小澤, 朋之 and オザワ, トモユキ and Ozawa, Tomoyuki},
 issue = {4},
 journal = {高千穂論叢, THE TAKACHIHO RONSO},
 month = {Feb},
 pages = {67--90},
 title = {我が国の外形標準課税制度の経緯とその適合性},
 volume = {51},
 year = {2017}
}