@phdthesis{oai:meiji.repo.nii.ac.jp:00015115,
 author = {湯澤, 晃明},
 month = {Jan},
 note = {Article, 2018},
 school = {明治大学},
 title = {ドイツにおける再建時利益「課税」論の制度的研究},
 year = {2018}
}