@article{oai:doshisha.repo.nii.ac.jp:00008052,
 author = {西村, 理 and Nishimura, Osamu},
 issue = {4},
 journal = {經濟學論叢, Keizaigaku-Ronso (The Doshisha University economic review)},
 month = {May},
 note = {application/pdf},
 pages = {1--12},
 title = {租税の帰着問題},
 volume = {35},
 year = {1985},
 yomi = {ニシムラ, オサム}
}