@article{oai:kanazawa-u.repo.nii.ac.jp:00041323,
 author = {宮本, 憲一},
 issue = {1960},
 journal = {金沢大学法文学部論集. 法経篇 = Studies and Essays by The Faculty of Law & Literature, Kanazawa University: Law and Economics},
 month = {Mar},
 pages = {169--272},
 title = {現代税制形成過程の研究},
 volume = {8},
 year = {1961}
}