@article{oai:cgu.repo.nii.ac.jp:00000498,
 author = {上平, 範璋 and Kamihira, Noriaki},
 journal = {中央学院大学論叢. 商経関係, The Chuo-Gakuin University Review},
 month = {Nov},
 note = {4, KJ00001935497},
 pages = {221--247},
 title = {現代租税法の基礎理念},
 volume = {11},
 year = {1976},
 yomi = {カミヒラ, ノリアキ}
}