@article{oai:kwansei.repo.nii.ac.jp:00020069,
 author = {関野, 賢 and Sekino, Masaru},
 issue = {2},
 journal = {商学論究},
 month = {Dec},
 pages = {61--73},
 title = {<研究>投資意思決定と利益税率},
 volume = {48},
 year = {2000}
}