@article{oai:ogu.repo.nii.ac.jp:00000222, author = {村上, 睦}, issue = {1}, journal = {大阪学院大学経済論集, THE OSAKA GAKUIN REVIEW OF ECONOMICS}, month = {Jun}, pages = {63--84}, title = {法人所得課税と立地選択 -マーリーズ・レビューの提案を中心に}, volume = {28}, year = {2014} }