@article{oai:cuc.repo.nii.ac.jp:00006293,
 author = {江波戸, 順史},
 issue = {1},
 journal = {千葉商大論叢},
 month = {Jul},
 pages = {85--100},
 title = {デジタル課税改革の再検討 : 仕向地主義に基づく課税},
 volume = {59},
 year = {2021},
 yomi = {エバト, ジュンジ}
}