@article{oai:meiji.repo.nii.ac.jp:00002161, author = {鈴木, 義夫}, issue = {1-2}, journal = {明大商學論叢}, month = {Feb}, note = {Article}, pages = {71--96}, title = {ドイツ税務会計制度の構造(1)}, volume = {79}, year = {1997} }