@article{oai:surugadai.repo.nii.ac.jp:00000515,
 author = {野田, 裕康},
 issue = {1},
 journal = {駿河台経済論集},
 month = {Sep},
 note = {P(論文)},
 pages = {1--34},
 title = {ドイツ利子課税の改革と財政効果 : 所得税法における清算税方式について},
 volume = {21},
 year = {2011}
}