@article{oai:ritsumei.repo.nii.ac.jp:00002123,
 author = {辻, 美枝},
 issue = {5/6},
 journal = {立命館経済学, 立命館経済学},
 month = {Mar},
 pages = {243--259},
 title = {所得課税と支払利子控除制限 : ドイツの制度を中心に},
 volume = {67},
 year = {2019}
}