@article{oai:dokkyo.repo.nii.ac.jp:00000335,
 author = {石村, 耕治 and ISHIMURA, Koji},
 issue = {94},
 journal = {獨協法学, Dokkyo law review},
 month = {Aug},
 note = {40020222761},
 pages = {横81 (332)--横209 (204)},
 title = {二重課税とは何か : 電子商取引全盛時代の"二重課税"の概念とは},
 year = {2014}
}