@article{oai:chuo-u.repo.nii.ac.jp:00013609,
 author = {富岡, 幸雄},
 issue = {3-4},
 journal = {商学論纂},
 month = {Dec},
 note = {application/pdf},
 pages = {73--112},
 title = {経営資源集約化税制と中小企業問題─中小企業支援税制による経営刷新─},
 volume = {63},
 year = {2021},
 yomi = {トミオカ, ユキオ}
}