@article{oai:toyo.repo.nii.ac.jp:00010548,
 author = {金子, 友裕},
 journal = {経営論集, Journal of business administration},
 month = {Nov},
 pages = {85--95},
 title = {法人税法22条の2創設の意義},
 volume = {92},
 year = {2018}
}