@article{oai:lib.cku.repo.nii.ac.jp:02000055,
 author = {吉田, 悦教 and Yoshida, Yoshinori},
 issue = {69},
 journal = {千葉経済論叢, CHIBA KEIZAI RONSO},
 month = {Dec},
 pages = {1--39},
 title = {米国の州売上税・使用税及び州法人所得税に係る州の課税管轄権（1）},
 year = {2023},
 yomi = {ヨシダ, ヨシノリ}
}