@article{oai:tsukuba.repo.nii.ac.jp:00002663,
 author = {河野, 惟隆 and Kohno, Koretaka},
 journal = {筑波大学経済学論集, The University of Tsukuba economic review},
 month = {Jul},
 pages = {1--17},
 title = {消費税法の控除対象外と控除対象},
 volume = {48},
 year = {2002}
}