@book{oai:ir.ide.go.jp:00030724,
 author = {坂, 篤郎},
 month = {},
 note = {Ja/336.2/A34, application/pdf, KKC015900_010},
 publisher = {アジア経済研究所},
 title = {VII　付加価値課税(VAT)},
 year = {1991}
}