@article{oai:cuc.repo.nii.ac.jp:00004747,
 author = {栗林, 隆 and クリバヤシ, タカシ and KURIBAYASHI, Takashi},
 issue = {2},
 journal = {千葉商大論叢},
 month = {Mar},
 note = {P(論文)},
 pages = {1--14},
 title = {R.M.ヘイグの課税所得概念},
 volume = {47},
 year = {2010}
}