@article{oai:kansai-u.repo.nii.ac.jp:00008897, author = {鶴田, 廣巳}, issue = {5}, journal = {關西大學商學論集}, month = {Dec}, pages = {577--604}, title = {法人税と国際的インテグレーション : その理念型と現実}, volume = {49}, year = {2004} }