@article{oai:ogu.repo.nii.ac.jp:00000081,
 author = {奥田, 真也 and 山下, 裕企},
 issue = {2},
 journal = {大阪学院大学流通・経営学論集, OSAKA GAKUIN UNIVERSITY REVIEW OF DISTRIBUTION,COMMUNICATION  AND BUSINESS ADMINISTRATION},
 month = {Mar},
 pages = {25--39},
 title = {長期カレント実効税率の連単比較},
 volume = {38},
 year = {2013}
}