@article{oai:kwansei.repo.nii.ac.jp:00026032,
 author = {前田, 高志 and Maeda, Takashi},
 issue = {1},
 journal = {経済学論究, The journal of economics of Kwansei Gakuin University},
 month = {Jun},
 pages = {101--130},
 title = {アメリカにおける償却資産課税の概要と最近の動き；有形動産税の廃止はありうるのか},
 volume = {71},
 year = {2017}
}