@misc{oai:doshisha.repo.nii.ac.jp:00001064,
 author = {倉見, 智亮},
 month = {2013-06-11},
 note = {application/pdf},
 title = {米国連邦所得税における年度帰属の法規範論},
 year = {},
 yomi = {クラミ, トモアキ}
}