@article{oai:ogu.repo.nii.ac.jp:00000065,
 author = {小倉, 康三},
 issue = {2},
 journal = {大阪学院大学企業情報学研究, OSAKA GAKUIN CORPORATE INTELLIGENCE REVIEW},
 month = {Nov},
 pages = {31--54},
 title = {税法の解釈- 法規に照らして-},
 volume = {11},
 year = {2011}
}