@article{oai:ynu.repo.nii.ac.jp:00012611, author = {鈴木, 悠哉}, issue = {3}, journal = {横浜法学}, month = {Mar}, pages = {279--322}, title = {<論説>Treaty Underrideをめぐる英国の理論と裁判例 ─租税条約と国内租税法令の抵触の観点から─}, volume = {31}, year = {2023} }