@article{oai:niigata-u.repo.nii.ac.jp:00027164,
 author = {青栁, 達朗},
 journal = {新潟大学経済論集, 新潟大学経済論集},
 month = {Mar},
 pages = {1--58},
 title = {法人税法22条についての一考察},
 volume = {94},
 year = {2013}
}