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https://aoyamacapital.com/2019/07/29/%e6%a3%ae%e4%bf%a1%e8%8c%82%e6%a8%b9%e3%80%8c%e3%83%87%e3%82%b8%e3%82%bf%e3%83%ab%e7%b5%8c%e6%b8%88%e3%81%a8%e7%a8%8e%e3%80%8d%e6%97%a5%e6%9c%ac%e7%b5%8c%e6%b8%88%e6%96%b0%e8%81%9e%e5%87%ba%e7%89%88/
森信茂樹「デジタル経済と税」日本経済新聞出版社