@article{oai:ritsumei.repo.nii.ac.jp:00001123, author = {藤田, 敬司}, issue = {1}, journal = {立命館経営学, 立命館経営学}, month = {May}, pages = {75--101}, title = {サービス取引のグローバル展開が国際税務・会計に与える影響}, volume = {53}, year = {2014} }