@article{IshimuraKoji:2011-12-00,
author="Ishimura, Koji",
title="Disaster Relief through Tax Measures : An American-Japanese Comparison",
journal="Hakuoh review of law and politics",
ISSN="13488473",
publisher="Hakuoh University",
year="2011",
month="dec",
volume="18",
number="2",
pages="426-142",
URL="http://ci.nii.ac.jp/naid/110008755185/en/",
DOI="",
}