@article{oai:shizuoka.repo.nii.ac.jp:00007755,
 author = {永田, 守男},
 issue = {4},
 journal = {静岡大学経済研究},
 month = {Feb},
 note = {application/pdf},
 pages = {41--62},
 title = {米国税法における前受所得課税},
 volume = {19},
 year = {2015}
}