@article{oai:saigaku.repo.nii.ac.jp:00000820,
 author = {井上, 徹二 and INOUE, Tetsuji},
 journal = {埼玉学園大学紀要. 経営学部篇, Bulletin of Saitama Gakuen University. Faculty of Management},
 month = {Dec},
 pages = {81--92},
 title = {連結納税制度の批判的検討},
 volume = {8},
 year = {2008},
 yomi = {イノウエ, テツジ}
}