@article{oai:ogu.repo.nii.ac.jp:00000348,
 author = {紙, 博文},
 issue = {1・2},
 journal = {大阪学院大学経済論集, The Osaka Gakuin review of economics},
 month = {Dec},
 note = {120006483566},
 pages = {29--59},
 title = {交際費等課税の本質},
 volume = {31},
 year = {2017}
}