@article{oai:dokkyo.repo.nii.ac.jp:00000708,
 author = {石村, 耕治 and ISHIMURA, Koji},
 issue = {77},
 journal = {獨協法学, Dokkyo law review},
 month = {Dec},
 pages = {233--284},
 title = {遡及増税立法違憲訴訟の論点 : 損益通算制限立法の遡及適用と租税法律主義},
 year = {2008}
}