@misc{oai:tsukuba.repo.nii.ac.jp:00010248,
 author = {佐藤, 和男 and Sato, Kazuo},
 month = {},
 note = {2004, 【要旨】},
 title = {土地税制の歴史的変遷と今日的課題},
 year = {2005}
}