@article{oai:cgu.repo.nii.ac.jp:00000886,
 author = {濱沖, 典之 and Hamaoki, Noriyuki},
 issue = {1},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University Review of Economics & Commerce},
 month = {Sep},
 note = {2, KJ00008695619, 論文, Article},
 pages = {23--60},
 title = {税務会計論のあるべき体系},
 volume = {28},
 year = {2013},
 yomi = {ハマオキ, ノリユキ}
}