@article{oai:dokkyo.repo.nii.ac.jp:00001266,
 author = {石村, 耕治 and ISHIMURA, Koji},
 issue = {102},
 journal = {獨協法学, Dokkyo law review},
 month = {Apr},
 pages = {横333 (312)--横396 (249)},
 title = {アメリカ連邦パートナーシップ課税法制の分析},
 year = {2017}
}