@article{oai:seijo.repo.nii.ac.jp:00001878,
 author = {小林, 威},
 issue = {139},
 journal = {成城大學經濟研究},
 month = {Jan},
 note = {P(論文)},
 pages = {320--300},
 title = {国際課税の潮流 (池田浩太郎名誉教授古稀記念号)},
 year = {1998}
}