@article{oai:fukuoka-u.repo.nii.ac.jp:00001543,
 author = {Ota, Masahiro and 太田, 正博},
 issue = {4},
 journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences},
 month = {Mar},
 note = {application/pdf},
 pages = {333--349},
 title = {税効果会計基準の合理的対応阻害要因とその除去},
 volume = {51},
 year = {2007},
 yomi = {オオタ, マサヒロ}
}