@article{oai:surugadai.repo.nii.ac.jp:00002274,
 author = {太田, 幸夫},
 issue = {2},
 journal = {駿河台法学},
 month = {},
 note = {P(論文)},
 pages = {1--17},
 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},
 volume = {34},
 year = {2021}
}