@phdthesis{oai:nanzan-u.repo.nii.ac.jp:00000833,
 author = {澁谷, 英樹 and SHIBUTANI, Hideki},
 month = {2016-05-25, 2016-05-25},
 note = {2015},
 school = {南山大学},
 title = {わが国法人税の実効税率についての理論・実証研究},
 year = {},
 yomi = {シブタニ, ヒデキ}
}