@article{oai:ksu.repo.nii.ac.jp:00007461,
 author = {藤井, 則彦 and Fujii, Norihiko},
 issue = {3},
 journal = {経済経営論叢, The economic and business administration review},
 month = {Dec},
 note = {1, KJ00000330556, P},
 pages = {1--36},
 title = {UKにおけるVATについての検討},
 volume = {23},
 year = {1988},
 yomi = {フジイ, ノリヒコ}
}