@article{oai:kumagaku.repo.nii.ac.jp:00000375,
 author = {宮崎, 裕士},
 issue = {1},
 journal = {熊本学園商学論集, The Kumamoto-Gakuen Journal of Commerce},
 month = {Jan},
 pages = {1--23},
 title = {所得控除の発展},
 volume = {18},
 year = {2014}
}