@article{oai:surugadai.repo.nii.ac.jp:00001559,
 author = {中田, 義直},
 issue = {19},
 journal = {経済研究所所報},
 month = {},
 note = {P(論文)},
 pages = {81--97},
 title = {日本の税制・財政の現状と相続税の改正},
 year = {2015}
}