@article{oai:cuc.repo.nii.ac.jp:00006201, author = {泉, 絢也 and IZUMI, Junya}, issue = {3}, journal = {千葉商大紀要}, month = {Mar}, pages = {87--118}, title = {法人税法と収益認識会計基準(2) : 法人税法22条の2第4項の「価額」・「通常得べき対価の額」}, volume = {58}, year = {2021}, yomi = {イズミ, ジュンヤ} }