@article{oai:doshisha.repo.nii.ac.jp:00014194,
 author = {西村, 民之助 and Nishimura, Taminosuke},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Dec},
 note = {研究, 同志社大学商学部創立二十周年記念論文集, application/pdf},
 pages = {308--336},
 title = {所得税の構造},
 year = {1968},
 yomi = {ニシムラ, タミノスケ}
}