@article{oai:kansai-u.repo.nii.ac.jp:00008914,
 author = {鶴田, 廣巳},
 issue = {2},
 journal = {關西大學商學論集},
 month = {Jun},
 pages = {49--58},
 title = {国際的インテグレーションと国際租税調整（下）},
 volume = {50},
 year = {2005}
}