@article{oai:yashima.repo.nii.ac.jp:00000041, author = {河野, 惟隆}, issue = {15}, journal = {八洲学園大学紀要 = The bulletin of Yashima Gakuen University}, month = {Mar}, pages = {59--70}, title = {配偶者控除変更の前後の所得の逆転}, year = {2019} }