@article{oai:ir.kagoshima-u.ac.jp:00006418, author = {朴, 源}, journal = {経済学論集, Journal of economics and sociology, Kagoshima University}, month = {2016-10-28}, pages = {39--52}, title = {消費税と金融取引に関する基礎的考察 : 利子を中心に}, volume = {59}, year = {} }