@article{oai:yashima.repo.nii.ac.jp:00000075, author = {河野, 惟隆}, issue = {10}, journal = {八洲学園大学紀要 = The bulletin of Yashima Gakuen University}, month = {Mar}, pages = {1--13}, title = {法人税法の利益積立金額と租税公課}, year = {2014} }