@article{oai:numcjc.repo.nii.ac.jp:00000432,
 author = {塚辺, 博崇 and 中山, 幸則 and Tsukabe, Hirotaka and Nakayama, Yukinori},
 journal = {新潟経営大学紀要},
 month = {Mar},
 note = {application/pdf, 論文(Article)},
 pages = {1--7},
 title = {消費税法における軽減税率の問題点と改善策},
 volume = {27},
 year = {2021}
}