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