@article{oai:shizuoka.repo.nii.ac.jp:00007579, author = {三木, 義一}, issue = {3-4}, journal = {靜岡大学法経研究}, month = {Mar}, note = {application/pdf}, pages = {251--272}, title = {酒税の転嫁と酒類販売免許制 : 国税庁の反論への再批判}, volume = {35}, year = {1987} }