@article{oai:cuc.repo.nii.ac.jp:00005644,
 author = {泉, 絢也 and IZUMI, Junya},
 issue = {1},
 journal = {千葉商大論叢},
 month = {Jul},
 pages = {25--45},
 title = {組織再編成に係る租税回避否認規定と実質的同一性（１）},
 volume = {56},
 year = {2018},
 yomi = {イズミ, ジュンヤ}
}