@article{oai:doshisha.repo.nii.ac.jp:00007791,
 author = {小森, 瞭一 and Komori, Ryoichi},
 issue = {1-3},
 journal = {經濟學論叢, Keizaigaku-Ronso (The Doshisha University economic review)},
 month = {Jun},
 note = {application/pdf},
 pages = {191--221},
 title = {付加価値税の行政と会計帳簿},
 volume = {24},
 year = {1976},
 yomi = {コモリ, リョウイチ}
}