@article{oai:sapporo-u.repo.nii.ac.jp:00003852,
 author = {伊藤, 悟 and Ito, Satoru},
 issue = {1・2},
 journal = {札幌法学},
 month = {Mar},
 note = {P},
 pages = {A1--A32},
 title = {企業の飲食行為への課税},
 volume = {20},
 year = {2009}
}