@article{oai:yashima.repo.nii.ac.jp:00000079,
 author = {河野, 惟隆},
 issue = {12},
 journal = {八洲学園大学紀要 = The bulletin of Yashima Gakuen University},
 month = {Mar},
 pages = {1--7},
 title = {非適格合併における譲渡損益 : 別表四における},
 year = {2016}
}