@article{oai:cuc.repo.nii.ac.jp:00005078,
 author = {谷川, 喜美江 and タニガワ, キミエ and TANIGAWA, Kimie},
 issue = {1},
 journal = {千葉商大論叢},
 month = {Sep},
 note = {P(論文)},
 pages = {97--110},
 title = {国際化の進展と課税権の再検討},
 volume = {53},
 year = {2015}
}