@article{oai:osu.repo.nii.ac.jp:00000020,
 author = {中西, 基 and ナカニシ, モトイ and NAKANISHI, Motoi},
 issue = {2},
 journal = {大阪産業大学経営論集},
 month = {Feb},
 note = {P(論文)},
 pages = {95--103},
 title = {日本の税制の現状と課題 : 成長の時代から成熟の時代ヘ},
 volume = {5},
 year = {2004}
}