@article{oai:tsukuba.repo.nii.ac.jp:00002708,
 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 = {Sep},
 pages = {51--81},
 title = {法人税法の圧縮記帳と既往損金不算入額},
 volume = {44},
 year = {2000}
}