@article{oai:nufs.repo.nii.ac.jp:00000395,
 author = {小泉, 明},
 issue = {9},
 journal = {論叢},
 month = {Feb},
 note = {3, KJ00006367522},
 pages = {75--95},
 title = {税務上の引当金の考察(1)},
 year = {1967}
}