@article{oai:kagawa-u.repo.nii.ac.jp:00003833,
 author = {吉川, 弘人 and Yoshikawa, Hiroto},
 issue = {2},
 journal = {香川法学, Kagawa law review},
 month = {Jul},
 pages = {253--262},
 title = {新消費税の原理・原則について},
 volume = {10},
 year = {1990},
 yomi = {ヨシカワ, ヒロト}
}