@article{oai:kindai.repo.nii.ac.jp:00019233,
 author = {野一色, 直人},
 issue = {3.4},
 journal = {近畿大學法學, Kinkidaigaku hogaku: Kindai University Law Review},
 month = {Mar},
 note = {application/pdf},
 pages = {269--292},
 title = {〈論説〉国境を越えた役務の提供に対する消費税の課税における国外事業者の納税義務に係る法的課題},
 volume = {65},
 year = {2018},
 yomi = {ノイシキ, ナオト}
}