@article{oai:serve.repo.nii.ac.jp:00000509,
 author = {石部, 公男},
 issue = {第1号},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Oct},
 note = {I will deal with the problem of Transfer Pricing Taxation between Japan and China in this paper. However, this is not merely a problem of Japan and China, but also a serious one for the world, because there is no effective measure for solving this problem apart from an Advance Pricing Agreement, that is to say, an APA when a enterprise is confronted with double taxation or is currently involved in troubles. Therefore, I would like to share my views with you on this issue. A new organ or an expert committee should be established as an international system to deal with this problem as soon as possible.},
 pages = {107--118},
 title = {中国経済の進展と移転価格税制への取り組み},
 volume = {第24巻},
 year = {2011},
 yomi = {イシベ, キミオ}
}