@article{oai:kwansei.repo.nii.ac.jp:00019007,
 author = {鈴木, 潮 and Suzuki, Ushio},
 issue = {4},
 journal = {経済学論究},
 month = {Mar},
 pages = {175--197},
 title = {三税協力の実質化 : 住民税の所得税閲覧に関する国税連携の効果},
 volume = {65},
 year = {2012}
}