@article{oai:ritsumei.repo.nii.ac.jp:00001646,
 author = {内山, 昭 and 山本, 信一 and 濱崎, 高},
 issue = {2},
 journal = {立命館経済学, 立命館経済学},
 month = {Jul},
 pages = {131--157},
 title = {生命保険会社の法人税課税ベース改革論},
 volume = {59},
 year = {2010}
}