@book{oai:ir.ide.go.jp:00030634,
 author = {志賀, 櫻},
 month = {},
 note = {Ja/336.2/A35, application/pdf, KKC016600_009},
 publisher = {アジア経済研究所},
 title = {第6章 その他の主要な税},
 year = {1993}
}