@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}
}