@book{oai:ir.ide.go.jp:00030632,
 author = {志賀, 櫻},
 month = {},
 note = {Ja/336.2/A35, application/pdf, KKC016600_007},
 publisher = {アジア経済研究所},
 title = {第4章 付加価値税},
 year = {1993}
}