@article{oai:dokkyo.repo.nii.ac.jp:00000682,
 author = {石村, 耕治 and ISHIMURA, Koji},
 issue = {80},
 journal = {獨協法学, Dokkyo law review},
 month = {Jan},
 pages = {81--105},
 title = {使途選択納税と租税の法的概念},
 year = {2010}
}