@article{oai:niigata-u.repo.nii.ac.jp:00029991, author = {駒宮, 史博}, issue = {3}, journal = {法政理論, 法政理論}, month = {Feb}, pages = {74--91}, title = {無形資産に係る移転価格課税についての一考察}, volume = {29}, year = {1997} }