Author	Title	Journal	ISSN	Publisher	Date	Volume	Number	Page	URL	URL(DOI)
Ishimura Koji	Disaster Relief through Tax Measures : An American-Japanese Comparison	Hakuoh review of law and politics	13488473	Hakuoh University	2011-12-00	18	2	426-142	http://ci.nii.ac.jp/naid/110008755185/en/