@article{oai:toyo.repo.nii.ac.jp:00004726,
 author = {菅原, 計},
 issue = {70},
 journal = {経営論集, Journal of business administration.},
 month = {Nov},
 pages = {13--27},
 title = {租税回避否認の論理と合法性原則},
 year = {2007}
}