@article{oai:cuc.repo.nii.ac.jp:00004702,
 author = {谷川, 喜美江 and タニガワ, キミエ and TANIGAWA, Kimie},
 issue = {4},
 journal = {千葉商大論叢},
 month = {Mar},
 note = {P(論文)},
 pages = {73--84},
 title = {法人税制の新しい在り方 : 国際競争激化の中で},
 volume = {46},
 year = {2009}
}