@article{oai:ynu.repo.nii.ac.jp:00002408, author = {大日方, 隆}, issue = {4}, journal = {横浜経営研究}, month = {Mar}, note = {application/pdf}, pages = {305--319}, title = {<論説>配当所得と留保利益の資本組み入れ}, volume = {12}, year = {1992} }