@article{oai:cuc.repo.nii.ac.jp:00005733,
 author = {谷川, 喜美江},
 issue = {3},
 journal = {千葉商大論叢},
 month = {Mar},
 pages = {73--85},
 title = {金融所得課税の現状と課題},
 volume = {56},
 year = {2019},
 yomi = {タニガワ, キミエ}
}