@article{oai:kansai-u.repo.nii.ac.jp:00008903,
 author = {鶴田, 廣巳},
 issue = {1},
 journal = {關西大學商學論集},
 month = {Apr},
 pages = {45--58},
 title = {国際的インテグレーションと国際租税調整（上）},
 volume = {50},
 year = {2005}
}