@article{oai:ritsumei.repo.nii.ac.jp:00001580,
 author = {内山, 昭},
 issue = {特別号},
 journal = {立命館経済学, 立命館経済学},
 month = {},
 pages = {1--18},
 title = {日本の税金　－3つのポイント},
 volume = {57},
 year = {2003}
}