@article{oai:doshisha.repo.nii.ac.jp:00007759,
 author = {小森, 瞭一 and Komori, Ryoichi},
 issue = {1-2},
 journal = {經濟學論叢, Keizaigaku-Ronso (The Doshisha University economic review)},
 month = {Mar},
 note = {application/pdf},
 pages = {168--183},
 title = {アメリカの付加価値税案 (1)},
 volume = {23},
 year = {1975},
 yomi = {コモリ, リョウイチ}
}