@article{oai:aulib.repo.nii.ac.jp:00000820,
 author = {吉田, 勝弘 and Yoshida, Katsuhiro},
 issue = {76},
 journal = {旭川大学経済学部紀要, The journal of Faculty of Economics Asahikawa University},
 month = {Mar},
 pages = {139--146},
 title = {「パナマ文書」とは何か？ : タックスヘイブン課税強化に向けて},
 year = {2017},
 yomi = {ヨシダ, カツヒロ}
}