@article{oai:kwansei.repo.nii.ac.jp:00030395,
 author = {上村, 敏之 and Uemura, Toshiyuki},
 issue = {28},
 journal = {エコノフォーラム, Econo forum},
 month = {Mar},
 pages = {87--87},
 title = {消費税と社会保障},
 year = {2022}
}