@article{oai:kansai-u.repo.nii.ac.jp:00016647, author = {高尾, 裕二}, issue = {2}, journal = {關西大學商學論集}, month = {Jun}, pages = {220--248}, title = {[資料] 法人資金税の仕組み : 会計的分析のための準備として}, volume = {30}, year = {1985} }