@article{oai:rikkyo.repo.nii.ac.jp:00017923,
 author = {坂本, 雅士 and 東条, 美和 and 高橋, 絵梨花 and Sakamoto, Masashi and Tojo, Miwa and Takahashi, Erika},
 issue = {3},
 journal = {立教經濟學研究},
 month = {Jan},
 note = {P(論文), 論文, Article},
 pages = {167--186},
 title = {新たな収益認識基準と法人税法 : 解釈論上の課題を中心に},
 volume = {72},
 year = {2019}
}