@article{oai:chuo-u.repo.nii.ac.jp:00007561,
 author = {酒井, 克彦},
 issue = {3･4},
 journal = {商学論纂},
 month = {Mar},
 note = {application/pdf},
 pages = {357--394},
 title = {租税法における費用収益対応の原則　―法人税法を中心として―},
 volume = {57},
 year = {2016},
 yomi = {サカイ, カツヒコ}
}