@article{oai:fukuoka-u.repo.nii.ac.jp:00001484,
 author = {Yamauchi, Susumu and 山内, 進},
 issue = {2},
 journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences},
 month = {Sep},
 note = {application/pdf},
 pages = {141--180},
 title = {わが国の税法における外国税額控除に関する一考察 : 国際税法比較とハイブリッド税法},
 volume = {48},
 year = {2003},
 yomi = {ヤマウチ, ススム}
}