@article{oai:toin.repo.nii.ac.jp:00000425,
 author = {廣江, 健司},
 issue = {1},
 journal = {桐蔭法学, Toin law review},
 month = {Jul},
 pages = {1--40},
 title = {国際税制の簡素化--アメリカ合衆国における一提案},
 volume = {8},
 year = {2001},
 yomi = {ヒロエ, ケンシ}
}