@article{oai:niigata-u.repo.nii.ac.jp:00027116, author = {加井, 久雄}, journal = {新潟大学経済論集, 新潟大学経済論集}, month = {Mar}, pages = {43--68}, title = {利益操作と親子単体利益の統合比率}, volume = {100}, year = {2016} }