@article{oai:surugadai.repo.nii.ac.jp:00000126,
 author = {今村, 隆},
 issue = {1},
 journal = {駿河台法学, Surugadai journal of law and politics},
 month = {Sep},
 note = {P(論文)},
 pages = {88--54},
 title = {外国税額控除制度の濫用 : 日米の判例を比較して},
 volume = {20},
 year = {2006}
}