@article{oai:asia-u.repo.nii.ac.jp:00026505,
 author = {越智, 美智⼦ and Ochi, Michiko},
 journal = {経済学研究論集, KEIZAIGAKU-KENKYU RONSHU(The Journal of Economic Studies)},
 month = {},
 pages = {1--22},
 title = {年末調整制度のあり⽅の再検討},
 volume = {38},
 year = {2023},
 yomi = {オチ, ミチコ}
}