@article{oai:kwansei.repo.nii.ac.jp:00022589,
 author = {前田, 祐治 and Maeda, Yuji},
 issue = {16},
 journal = {ビジネス&アカウンティングレビュー = Business & accounting review},
 month = {Dec},
 pages = {1--15},
 title = {Tax Impact on the Value of Japanese Captive Insurers},
 year = {2015}
}