@article{oai:sgul.repo.nii.ac.jp:00000022,
 author = {秋山, 雅彦 and 山本, 純},
 issue = {1},
 journal = {札幌学院商経論集 = Sapporo Gakuin University review of economics and business},
 month = {Aug},
 note = {Bulletin},
 pages = {119--132},
 title = {地球温暖化対策税に関する一考察},
 volume = {21},
 year = {2004}
}