@article{oai:kwansei.repo.nii.ac.jp:00019098,
 author = {上村, 敏之 and Uemura, Toshiyuki},
 issue = {3},
 journal = {経済学論究},
 month = {Dec},
 pages = {319--332},
 title = {所得税と個人住民税の控除が税収に与える影響},
 volume = {68},
 year = {2014}
}