@article{oai:meisandai.repo.nii.ac.jp:00000369,
 author = {山本, 芳功 and Yamamoto, Yoshinori},
 issue = {44},
 journal = {名古屋経営短期大学紀要, Journal of Nagoya Management Junior College},
 month = {Mar},
 pages = {83--94},
 title = {連結納税制度の考察},
 year = {2003},
 yomi = {ヤマモト, ヨシノリ}
}