@article{oai:tsukuba.repo.nii.ac.jp:00002681,
 author = {河野, 惟隆 and Kohno, Koretaka},
 journal = {筑波大学経済学論集, The University of Tsukuba economic review},
 month = {Apr},
 pages = {1--64},
 title = {法人税法施行規則表四と別表五（一）},
 volume = {46},
 year = {2001}
}