@article{oai:kwansei.repo.nii.ac.jp:00023214,
 author = {船城, 公教 and Funaki, Kiminori},
 issue = {42},
 journal = {産研論集},
 month = {Mar},
 pages = {97--108},
 title = {<研究>日本の非上場企業の税負担削減行動 : その決定要因及び税率分布の検証},
 year = {2015}
}