@article{oai:kwansei.repo.nii.ac.jp:00029346,
 author = {中島, 稔哲 and Nakajima, Toshiaki},
 issue = {4},
 journal = {商学論究, Journal of Business Administration},
 month = {Mar},
 pages = {49--65},
 title = {法人所得税の会計処理と公益事業},
 volume = {68},
 year = {2021}
}