@article{oai:ushimane.repo.nii.ac.jp:00001748,
 author = {林田,  吉恵 and HAYASHIDA, Yoshie},
 journal = {総合政策論叢, Shimane journal of policy studies},
 month = {Mar},
 note = {論文},
 pages = {13--26},
 title = {法人税負担の実態 : GKS実効税率と平均実効税率からの検証},
 volume = {35},
 year = {2018},
 yomi = {ハヤシダ, ヨシエ}
}