@article{oai:meiji.repo.nii.ac.jp:00011693,
 author = {守屋, 俊晴},
 journal = {会計論叢},
 month = {Feb},
 note = {Article},
 pages = {103--132},
 title = {［判例研究］地方公共団体の企業への独自課税｢神奈川県臨時特例企業税」の有効性について},
 volume = {9},
 year = {2014}
}