@article{oai:meisei.repo.nii.ac.jp:00000422, author = {濵田, 明子 and Hamada, Akiko}, issue = {2}, journal = {明星大学経済学研究紀要}, month = {2014-03-07}, pages = {[19]--25}, title = {源泉地国課税と所得種類の転換}, volume = {43}, year = {} }