@article{oai:shudo-u.repo.nii.ac.jp:00000290, author = {中田 , 清 and ナカタ , キヨシ and Nakata , Kiyoshi}, issue = {2}, journal = {修道商学}, month = {Feb}, note = {P(論文)}, pages = {51--74}, title = {部分価値評価減と基準性原則 : 1999/2000/2002年ドイツ租税軽減法に関連して}, volume = {41}, year = {2001}, yomi = {ナカタ , キヨシ} }