@article{oai:rku.repo.nii.ac.jp:00002983,
 author = {古田, 伸一 and フルタ, シンイチ},
 journal = {物流問題研究},
 month = {Dec},
 note = {P(論文)},
 pages = {15--35},
 title = {運送状の法概念と印紙税法},
 volume = {39},
 year = {2001}
}