@article{oai:shizuoka.repo.nii.ac.jp:00006479,
 author = {永田, 守男},
 issue = {3},
 journal = {静岡大学経済研究},
 month = {Jan},
 note = {application/pdf},
 pages = {19--33},
 title = {発生主義納税者に認められる貸倒見積高の益金除外規定},
 volume = {17},
 year = {2013}
}