@article{oai:shizuoka.repo.nii.ac.jp:00004402,
 author = {桜井, 良治},
 issue = {3-4},
 journal = {静岡大学経済研究},
 month = {Mar},
 note = {application/pdf},
 pages = {155--175},
 title = {課税自主権と法定外普通税},
 volume = {1},
 year = {1997}
}