@article{oai:ir.ide.go.jp:02000470,
 author = {鞠,重鎬},
 issue = {11},
 journal = {アジア経済},
 month = {Nov},
 note = {PJa/33/Aj11},
 pages = {21--42},
 title = {戦後における日韓の税制比較 (研究ノート)},
 volume = {37},
 year = {1996}
}