@article{oai:rikkyo.repo.nii.ac.jp:00018250,
 author = {平松, 智史 and Hiramatsu, Tomofumi},
 issue = {1},
 journal = {立教經濟學研究},
 month = {Jul},
 note = {P(論文), 論文, Article},
 pages = {41--57},
 title = {支払利息を利用した課税繰延の分析 : 実質的な課税ベースに着目して},
 volume = {73},
 year = {2019}
}