@article{oai:dokkyo.repo.nii.ac.jp:00001843,
 author = {石村, 耕治 and ISHIMURA, Koji},
 issue = {107},
 journal = {獨協法学, Dokkyo law review},
 month = {Dec},
 pages = {横365 (166)--横397 (134)},
 title = {アメリカの「負担金」と「租税」の区別をめぐる法制と司法判断の分析},
 year = {2018}
}