@article{oai:cuc.repo.nii.ac.jp:00005925,
 author = {泉, 絢也 and IZUMI, Junya},
 issue = {2},
 journal = {千葉商大論叢},
 month = {Nov},
 pages = {71--100},
 title = {収益認識会計基準公表に伴う法人税法の改正 : 法人税法22条の２を巡る「別段の定め」論議を中心として},
 volume = {57},
 year = {2019},
 yomi = {イズミ, ジュンヤ}
}