@phdthesis{oai:takushoku-u.repo.nii.ac.jp:00000118,
 author = {昇, 良彦},
 month = {2018-04-23, 2018-05-02, 2018-04-23},
 note = {2016},
 school = {拓殖大学},
 title = {日米租税法体系の基礎概念について ―国家統治の観点から見た比較法論―},
 year = {},
 yomi = {ノボリ, ヨシヒコ}
}