@article{oai:asia-u.repo.nii.ac.jp:00026094, author = {瀬口, 徹 and Seguchi, Toru}, journal = {法学研究論集, HOGAKU KENKYU RONSHU ―Journal of Legal Studies―}, month = {}, pages = {104--83}, title = {連結納税制度に関する一考察(二・完) : 課税単位の拡張に伴う問題に焦点を当てて}, volume = {43}, year = {2020}, yomi = {セグチ, トオル} }