@article{oai:doshisha.repo.nii.ac.jp:00007747,
 author = {小森, 瞭一 and Komori, Ryoichi},
 issue = {5},
 journal = {經濟學論叢, Keizaigaku-Ronso (The Doshisha University economic review)},
 month = {Oct},
 note = {application/pdf},
 pages = {30--43},
 title = {利潤税と付加価値税との代替},
 volume = {22},
 year = {1974},
 yomi = {コモリ, リョウイチ}
}