Application of a Nationality-Adjusted Net Sales and Value- Added Framework: The Case of Japan

Fukunari Kimura and Robert E. Baldwin, Geography and Ownership as Bases for Economic Accounting (University of Chicago Press, 1998), chap. 2, https://www.nber.org/books-and-chapters/geography-and-ownership-bases-economic-accounting/application-nationality-adjusted-net-sales-and-value-added-framework-case-japan.