@article{oai:yashima.repo.nii.ac.jp:00000102,
 author = {河野, 惟隆},
 issue = {9},
 journal = {八洲学園大学紀要 = The bulletin of Yashima Gakuen University},
 month = {Mar},
 pages = {49--64},
 title = {消費税法の新設分割における納税義務の判定 : 既存文献の検討},
 year = {2013}
}