@article{weko_348_1,
   author	 = "田代,昌孝",
   title	 = "配偶者控除と課税ベースの侵食",
   journal	 = "実践女子大学人間社会学部紀要",
   year 	 = "2009",
   volume	 = "5",
   number	 = "",
   pages	 = "213--229",
   month	 = "apr"
}