@article{oai:meisei.repo.nii.ac.jp:02000014, author = {濵田, 明子}, issue = {1}, journal = {明星大学経済学研究紀要, Meisei University. The Bulletin of Economic Studies}, month = {2023-06-26, 2023-07-28}, pages = {19--30}, title = {日本ガイシ事件判決における残余利益分割法の意義について:課税所得のALA sideからAllocation sideへの移行}, volume = {55}, year = {}, yomi = {ハマダ, アキコ} }