@article{oai:yashima.repo.nii.ac.jp:00000092,
 author = {河野, 惟隆},
 issue = {8},
 journal = {八洲学園大学紀要 = The bulletin of Yashima Gakuen University},
 month = {Mar},
 pages = {27--39},
 title = {法人税法圧縮記帳の積立法の法的不備},
 year = {2012}
}