@article{oai:ynu.repo.nii.ac.jp:00007729,
 author = {齋藤, 真哉},
 issue = {1},
 journal = {横浜経営研究},
 month = {Jun},
 pages = {39(39)--48(48)},
 title = {実質資本維持概念のもとでの法人税等の会計処理},
 volume = {33},
 year = {2012}
}