@article{oai:cgu.repo.nii.ac.jp:00000481,
 author = {上平, 範璋 and Kamihira, Noriaki},
 issue = {2},
 journal = {中央学院大学論叢. 商経関係, The Chuo-Gakuin University Review},
 month = {Nov},
 note = {3, KJ00001821998},
 pages = {137--159},
 title = {憲法における租税法の一考察},
 volume = {9},
 year = {1974},
 yomi = {カミヒラ, ノリアキ}
}