@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}
}