@article{oai:chuo-u.repo.nii.ac.jp:00008913,
 author = {酒井, 克彦},
 journal = {企業研究},
 month = {Feb},
 note = {application/pdf, The constitution prescribes a basis of a tax burden according to a law Article 84 of the constitution is a significant text of law in the field of the calculation of taxation and the accounting procedure. However, it is prescribed that a corporation tax law is based on a bill of an enterprise.
　The current situation that accounting practice is hugely influenced by the tax administration is often considered to be a serious problem we can not overlook. As start, the current situation of accounting practice being strongly influenced by the tax administration surely is a huge problem. However, the fact problem that some of the regulation define the rules of is a more important.},
 pages = {153--175},
 title = {公正処理基準と通達上の損金経理の要請},
 volume = {32},
 year = {2018},
 yomi = {サカイ, カツヒコ}
}