@article{oai:mie-u.repo.nii.ac.jp:00003768,
 author = {手塚, 和男 and Tezuka, Kazuo},
 journal = {三重大学教育学部研究紀要. 人文・社会科学},
 month = {Feb},
 note = {application/pdf},
 pages = {121--128},
 title = {犬保有税(Hundesteuer)について},
 volume = {40},
 year = {1989}
}