@article{oai:repository.dl.itc.u-tokyo.ac.jp:00035388,
 author = {浅妻, 章如},
 journal = {本郷法政紀要 = Hongo journal of law and politics},
 month = {Dec},
 pages = {1--35},
 title = {恒久的施設を始めとする課税権配分基準の考察 : 所謂電子商取引課税を見据えて},
 volume = {10},
 year = {2001}
}