@article{oai:kwansei.repo.nii.ac.jp:00020571,
 author = {中島, 稔哲 and Nakajima, Toshiaki},
 issue = {3},
 journal = {商学論究},
 month = {Mar},
 pages = {329--344},
 title = {法人所得税の期間配分に関する議論の端緒},
 volume = {63},
 year = {2016}
}