@article{oai:doshisha.repo.nii.ac.jp:00007698,
 author = {小森, 瞭一 and Komori, Ryoichi},
 issue = {4-5},
 journal = {經濟學論叢, Keizaigaku-Ronso (The Doshisha University economic review)},
 month = {Oct},
 note = {application/pdf},
 pages = {98--126},
 title = {ミシガン州の付加価値税},
 volume = {20},
 year = {1972},
 yomi = {コモリ, リョウイチ}
}