"Toshihiro;Mizutani|","移転価格税制における推定課税（判例評釈）≪東京地裁平成23年12月1日判決≫","岡山大学経済学会雑誌","0386-3069","2013-12-20","45","3","65","84","","","","http://escholarship.lib.okayama-u.ac.jp/52082",""