start-ver=1.4 cd-journal=joma no-vol=45 cd-vols= no-issue=3 article-no= start-page=65 end-page=84 dt-received= dt-revised= dt-accepted= dt-pub-year=2013 dt-pub=20131220 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=The Authority to Estimate the Taxpayer’s Income under Japanese Transfer Pricing Taxation (Case Study) kn-title=移転価格税制における推定課税(判例評釈)≪東京地裁平成23年12月1日判決≫ en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=MizutaniToshihiro en-aut-sei=Mizutani en-aut-mei=Toshihiro kn-aut-name=水谷年宏 kn-aut-sei=水谷 kn-aut-mei=年宏 aut-affil-num=1 ORCID= affil-num=1 en-affil= kn-affil= END