@article{oai:rikkyo.repo.nii.ac.jp:00003136,
 author = {池上, 岳彦 and Ikegami, Takehiko},
 issue = {3},
 journal = {立教經濟學研究},
 month = {Jan},
 note = {P(論文), 論文, Article},
 pages = {23--50},
 title = {カナダの個人所得税における還付型税額控除},
 volume = {64},
 year = {2011}
}