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) KIMURA Konosuke,Legislative Necessity for Expanded Limited Tax Liabilities in Japanese Income Tax Law--Experience in Working with Sections 2 to 5 of the German External Fiscal Law,法學研究,03890538,慶應義塾大学,1995,68,2,111-144,https://cir.nii.ac.jp/crid/1573387451559728384,