@article{oai:rikkyo.repo.nii.ac.jp:00012938, author = {和田, 八束 and Wada, Yatsuka}, issue = {2}, journal = {立教經濟學研究}, month = {Dec}, note = {P(論文), 論文, Article}, pages = {81--96}, title = {租税特別措置の概念について}, volume = {36}, year = {1982} }