00318pab a2200109 454500008004000000100002400040245006100064260000900125300001000134650002700144773003700171180718b1986   xxu||||| |||| 00| 0 eng d  aMaruyama, Takamitsu  aThe shoup recomendation and the current local tax system  c1986  a47-64  aLocal Taxation - Japan  aLocal Government Review in Japan