@article{oai:ous.repo.nii.ac.jp:00001451,
 author = {塩飽, 直紀 and Shiwaku, Naoki},
 journal = {岡山理科大学紀要. B, 人文・社会科学, Bulletin of Okayama University of Science. B, Human & Social Sciences},
 month = {Mar},
 note = {P(論文)},
 pages = {239--256},
 title = {環境税導入に関する基本的論点},
 volume = {29},
 year = {1994},
 yomi = {シワク, ナオキ}
}