@article{oai:kumagaku.repo.nii.ac.jp:00000787,
 author = {中村, 良広},
 issue = {3・4},
 journal = {熊本学園大学経済論集, Journal of economics, Kumamoto Gakuen University},
 month = {Mar},
 pages = {29--55},
 title = {ドイツ営業税改革の現段階},
 volume = {12},
 year = {2006}
}