@article{oai:seijo.repo.nii.ac.jp:00001929,
 author = {田近, 栄治 and 油井, 雄二},
 issue = {145},
 journal = {成城大學經濟研究},
 month = {Jul},
 note = {P(論文)},
 pages = {25--53},
 title = {わが国の企業会計制度・税制と企業行動},
 year = {1999}
}