著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) ,"Tingting Wang and Miranda Stewart, The Law and Policy of VAT Tourist Tax Refund Schemes : A Comparative Analysis",国家学会雑誌 = The journal of the Association of Political and Social Sciences,00232793,[東京] : 国家学会,2024-02,137,1・2,110-112,https://cir.nii.ac.jp/crid/1520300152337011200,