Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "米谷, 健司",The valuation implications of the effective tax rate in Japanese stock market,山口經濟學雜誌,05131758,山口大學經濟學會,2008-09,57,3,37-53,https://cir.nii.ac.jp/crid/1050001337454479744,