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Business Profit Tax (Corporations) (FY 1931) : Statistical Yearbook of Imperial Japan 51 (1932) Table 351A
営業収益税 (法人) (内地) (昭和6年度) : 日本帝国統計年鑑 51 (昭和7年) 表351A
営業収益税 (法人) (内地) (昭和6年度) : 日本帝国統計年鑑 51 (昭和7年) 表351A