@article{oai:asia-u.repo.nii.ac.jp:00022927,
 author = {小林, 剛 and Kobayashi, Takeshi},
 issue = {1・2},
 journal = {亜細亜大学経濟學紀要, JOURNAL OF ECONOMICS ASIA UNIVERSITY},
 month = {},
 pages = {13--228},
 title = {翻訳 : 英国の一般的租税回避対処法ガイダンス},
 volume = {41},
 year = {2017},
 yomi = {コバヤシ, タケシ}
}