@article{oai:cuc.repo.nii.ac.jp:00006088,
 author = {泉, 絢也 and IZUMI, Junya},
 issue = {1},
 journal = {千葉商大論叢},
 month = {Jul},
 pages = {37--60},
 title = {法人税法における役員給与税制の背後にある考え方},
 volume = {58},
 year = {2020},
 yomi = {イズミ, ジュンヤ}
}