@article{oai:kwansei.repo.nii.ac.jp:00018681,
 author = {林, 宜嗣 and Hayashi, Yoshitsugu},
 issue = {4},
 journal = {経済学論究},
 month = {Jan},
 pages = {1--17},
 title = {事業税と税収安定性},
 volume = {50},
 year = {1997}
}