@article{oai:fukuoka-u.repo.nii.ac.jp:00001572, author = {Yamauchi, Susumu and 山内, 進}, issue = {3-4}, journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences}, month = {Mar}, note = {application/pdf}, pages = {449--487}, title = {災害税務に関する日米比較 : 阪神・淡路大震災とロサンゼルス・ノースリッジ地震を比較して}, volume = {52}, year = {2008}, yomi = {ヤマウチ, ススム} }