@article{weko_2274_1,
   author	 = "太田,幸夫",
   title	 = "タックスヘイブン対策税制における適用除外要件の立証",
   journal	 = "駿河台法学",
   year 	 = "2021",
   volume	 = "34",
   number	 = "2",
   pages	 = "1--17"
}