Author Title Journal ISSN Publisher Date Volume Number Page URL URL(DOI) Izumi Junji 15.The Contents of the System of Deduction for Employment Income (Including the Relation to the Necessary Expense of Business Income) and the Amount of Deduction for Employment Income The Fukuyama economic review 02884542 Fukuyama University 2006-03-31 30 233-240 http://ci.nii.ac.jp/naid/110006200838/en/