@article{oai:chuo-u.repo.nii.ac.jp:00009180,
 author = {酒井, 克彦},
 issue = {1･2},
 journal = {商学論纂},
 month = {Sep},
 note = {application/pdf},
 pages = {103--123},
 title = {法人税法22条４項に関する確認規定説についての再考─確認規定説から創設規定説へ─},
 volume = {58},
 year = {2016},
 yomi = {サカイ, カツヒコ}
}