@article{oai:tsukuba.repo.nii.ac.jp:00002678, author = {河野, 惟隆 and Kohno, Koretaka}, journal = {筑波大学経済学論集, The University of Tsukuba economic review}, month = {Feb}, pages = {1--89}, title = {<論説>アメリカ法人税の法定税率}, volume = {49}, year = {2003} }