start-ver=1.4 cd-journal=joma no-vol=45 cd-vols= no-issue=3 article-no= start-page=65 end-page=84 dt-received= dt-revised= dt-accepted= dt-pub-year=2013 dt-pub=20131220 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=The Authority to Estimate the Taxpayerfs Income under Japanese Transfer Pricing Taxation iCase Studyj kn-title=ˆΪ“]‰ΏŠiΕ§‚Ι‚¨‚―‚鐄’θ‰ΫΕi”»—α•]Žίjα“Œ‹ž’nΩ•½¬23”N12ŒŽ1“ϊ”»Œˆβ en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=MizutaniToshihiro en-aut-sei=Mizutani en-aut-mei=Toshihiro kn-aut-name=…’J”NG kn-aut-sei=…’J kn-aut-mei=”NG aut-affil-num=1 ORCID= affil-num=1 en-affil= kn-affil= END