| 其他| 1. | 日本財務省(2015)。Revision of Consumption Taxation on Cross-Border Supplies of Services，http://www.mof.go.jp/english/tax_policy/tax_reform/fy2015/tax2015ct.htm。   | | 2. | 日本財務省。Japan's Tax Convention Network，http://www.mof.go.jp/english/tax_policy/tax_conventions/international_182.htm。 | |