@article{oai:rikkyo.repo.nii.ac.jp:00002248, author = {和田, 八束 and Wada, Yatsuka}, issue = {1}, journal = {立教經濟學研究}, month = {}, note = {P(論文)}, pages = {1--37}, title = {税制対策と租税特別措置}, volume = {45}, year = {1991} }