@techreport{oai:kwansei.repo.nii.ac.jp:00029776,
 author = {上村, 敏之 and Uemura, Toshiyuki},
 issue = {226},
 month = {Jun},
 title = {Evaluating Japan's Corporate Income Tax Reform using Firm-specific Effective Tax Rates},
 year = {2021}
}