@article{oai:ynu.repo.nii.ac.jp:02000086, author = {川端, 康之}, issue = {1}, journal = {横浜法学}, month = {Sep}, pages = {131--162}, title = {<論説・金子宏先生追悼特集>移転価格税制 ―課税ベース配分の100年紀―}, volume = {32}, year = {2023} }