@article{oai:fukuoka-u.repo.nii.ac.jp:00001512, author = {Yamauchi, Susumu and 山内, 進}, issue = {3-4}, journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences}, month = {Mar}, note = {application/pdf}, pages = {387--419}, title = {ハイブリッド税法に関する一考察 : 税法の移転メカニズムの比較研究}, volume = {49}, year = {2005}, yomi = {ヤマウチ, ススム} }