@article{oai:aska-r.repo.nii.ac.jp:00008166,
 author = {糟谷, 修},
 issue = {15},
 journal = {愛知淑徳大学論集. ビジネス学部・ビジネス研究科篇},
 month = {Mar},
 note = {Article},
 pages = {27--44},
 title = {消費税非課税制度の問題点},
 year = {2019}
}