著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) ,The external evaluation of tax bases of the Tokyo Metropolitan Business Tax for Banks and Art. 72-19 of the former Municipal Tax Law,Comments on Administrative Jurisprudences 2002 Edition,,,2003,,,93-103,https://cir.nii.ac.jp/crid/1010000781784488193,