@article{oai:rikkyo.repo.nii.ac.jp:00002200, author = {菊地, 進 and Kikuchi, Susumu}, issue = {1}, journal = {立教經濟學研究}, month = {}, note = {P(論文)}, pages = {29--44}, title = {推計課税の問題点}, volume = {44}, year = {1990} }