@article{oai:kwansei.repo.nii.ac.jp:00020095,
 author = {関野, 賢 and Sekino, Masaru},
 issue = {1},
 journal = {商学論究},
 month = {Jun},
 pages = {93--106},
 title = {<研究>企業者職能論と企業課税},
 volume = {49},
 year = {2001}
}