@article{oai:mietan.repo.nii.ac.jp:00000394,
 author = {大畑, 智史},
 issue = {151},
 journal = {三重法経, THE LAW AND ECONOMIC JOURNAL},
 month = {Mar},
 pages = {1--33},
 title = {所得課税と消費課税－－ICT化の意義－－},
 year = {2019},
 yomi = {オオハタ, サトシ}
}