Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI)
Tamaoka masayuki,Multiple Rates under Substraction Method of Value Added Tax : With Emphasis on Japanese Consumption Tax,国民経済雑誌,03873129,神戸大学経済経営学会,2007-06,195,6,69-81,https://cir.nii.ac.jp/crid/1390009224927798784,https://doi.org/10.24546/00056161