@article{oai:kanagawa-u.repo.nii.ac.jp:00001293,
 author = {松浦, 弘昌 and Matsuura, Hiromasa},
 journal = {研究年報},
 month = {Mar},
 note = {Article, 研究論文},
 pages = {47--58},
 title = {移転価格税制における推定課税上の問題について　－適用順序の解釈と質問検査権に焦点をあてて－},
 volume = {13},
 year = {2009}
}