@article{oai:keiho.repo.nii.ac.jp:00000489,
 author = {中村, 繁隆 and Nakamura, Shigetaka},
 issue = {71},
 journal = {大阪経済法科大学法学論集, The Law Review of Osaka University of Economics and Law},
 month = {May},
 pages = {255--280},
 title = {<論文＞外国法人間の合併と課税},
 year = {2012},
 yomi = {ナカムラ, シゲタカ}
}