@article{oai:toin.repo.nii.ac.jp:00000445,
 author = {廣江, 健司},
 issue = {2},
 journal = {桐蔭法学, Toin law review},
 month = {Feb},
 pages = {1--48},
 title = {国際租税法研究序説--アメリカ合衆国における国際課税の当初の趣旨},
 volume = {5},
 year = {1999},
 yomi = {ヒロエ, ケンシ}
}