@article{oai:chuo-u.repo.nii.ac.jp:00017932, author = {矢内, 一好 and ヤナイ, カズヨシ}, issue = {5-6}, journal = {商学論纂}, month = {Mar}, note = {application/pdf}, pages = {349--378}, title = {米国初期所得税の歴史的考察(3)}, volume = {64}, year = {2023} }