@article{oai:cuc.repo.nii.ac.jp:00006479,
 author = {泉, 絢也 and IZUMI, Junya},
 issue = {1},
 journal = {千葉商大論叢},
 month = {Jul},
 pages = {73--90},
 title = {法人税法における暗号資産税制の問題点(1) : 期末時価評価課税の改正提言},
 volume = {60},
 year = {2022},
 yomi = {イズミ, ジュンヤ}
}