@article{oai:kwansei.repo.nii.ac.jp:00020562,
 author = {齋藤, 真哉 and Saito, Shinya},
 issue = {3},
 journal = {商学論究},
 month = {Mar},
 pages = {173--190},
 title = {異なる資本維持概念に起因する法人税等の会計処理},
 volume = {63},
 year = {2016}
}