@article{oai:shudo-u.repo.nii.ac.jp:00000443,
 author = {中田 , 清 and ナカタ , キヨシ and Nakata , Kiyoshi},
 issue = {1},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {25--49},
 title = {1891年プロイセン所得税法と基準性原則},
 volume = {48},
 year = {2007},
 yomi = {ナカタ, キヨシ}
}