@article{oai:barrel.repo.nii.ac.jp:00000421, author = {大岩, 利依子}, issue = {4}, journal = {商学討究}, month = {Mar}, note = {論説}, pages = {49--97}, title = {移転価格税制における無形資産取引の考察 : 無形資産の所有権について (4・完)}, volume = {59}, year = {2009} }