@article{oai:ritsumei.repo.nii.ac.jp:00000715,
 author = {中村, 雅秀},
 issue = {5},
 journal = {立命館経営学, 立命館経営学},
 month = {Jan},
 pages = {69--93},
 title = {合衆国輸出促進税制とFSC（外国貿易法人）・ETI（域外所得）控除制度},
 volume = {43},
 year = {2005}
}