@article{oai:shudo-u.repo.nii.ac.jp:00000527,
 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 = {61--86},
 title = {EUにおける連結課税制度の構想},
 volume = {44},
 year = {2004},
 yomi = {ナカタ, キヨシ}
}