@article{oai:nfu.repo.nii.ac.jp:00002718,
 author = {橋口, 徹 and HASHIGUCHI, Toru},
 journal = {日本福祉大学経済論集, The Journal of Economic Studies},
 month = {Sep},
 note = {Recently, Financing of the hospital in Japan becomes diversified, Japanese hospitals become increasingly likely to finance from the international financial market. This article aims at considering a legal relations between the nature of cross-boader Repurchase transaction from a perspective of the Tax Law and Transfer collateral by Type products.},
 pages = {23--38},
 title = {国境を超えるレポ取引の租税法上の性質と種類物による譲渡担保－病院の資金調達の多様化を見据えて－},
 volume = {53},
 year = {2016},
 yomi = {ハシグチ, トオル}
}