@article{oai:asia-u.repo.nii.ac.jp:00023050,
 author = {臼井, 邦彦 and Usui, Kunihiko},
 issue = {2・3},
 journal = {亜細亜大学経濟學紀要, JOURNAL OF ECONOMICS ASIA UNIVERSITY},
 month = {},
 note = {並木信義先生退職記念号},
 pages = {41--58},
 title = {キャッシュフロー法人税の課税ベース},
 volume = {24},
 year = {2000},
 yomi = {ウスイ, クニヒコ}
}