"Masahiro;KOZUKA|","連結におけるインサイド・ベイシスと アウトサイド・ベイシス : 序説","Okayama Law Journal","0386-3050","2021-03-19","70","3-4","590","555","","","","http://escholarship.lib.okayama-u.ac.jp/61652",""
    "Masahiro;KOZUKA|;|","緊急事態における手続き変更・解釈変更 : マスク・手指消毒薬不足に対しての財務省の応答","Okayama Law Journal","0386-3050","2020-08-31","70","1","72","58","","","","https://ousar.lib.okayama-u.ac.jp/60601",""
    "Masahiro;KOZUKA|","連結納税改革2020の評価と展望―ポスト・コロナにおける『法人課税のクロノトポス』の変容可能性を探る―","租税研究","0288-0768","2020-07","","849","168","203","","","","http://escholarship.lib.okayama-u.ac.jp/60256",""
    "Masahiro;KOZUKA|","連結納税制度の改革を評価する","税研","09119078","2020-05-20","36","1","47","53","","","","http://escholarship.lib.okayama-u.ac.jp/58752",""
    "Masahiro;KOZUKA|","所得課税におけるベイシスの意義 : Carry-over basis, 所得概念を手掛かりに","Okayama Law Journal","0386-3050","2019-03-19","68","3-4","788","742","","","","http://escholarship.lib.okayama-u.ac.jp/56603",""
    "Masahiro;KOZUKA|","配当所得課税のあり方 : 法人税との関係から","日税研論集","0912-9685","2018-09-20","","74","217","249","","","","http://escholarship.lib.okayama-u.ac.jp/56231",""
    "Masahiro;KOZUKA|","法人税の現状と課題","租税研究","0288-0768","2018-09","","827","20","51","","","","https://ousar.lib.okayama-u.ac.jp/56218",""
    "Masahiro;KOZUKA|","役員退職給与 : 改正の影響及び今後の課題","税研","0911-9078","2017-09-20","33","3","68","73","https://www.jtri.or.jp/publication/zeiken.php","","","http://escholarship.lib.okayama-u.ac.jp/55420",""
    "Masahiro;KOZUKA|","日本版スピンオフ税制の課題","租税研究","0288-0768","2017-06","","812","190","237","http://www.soken.or.jp/","","","http://escholarship.lib.okayama-u.ac.jp/55216",""
    "Ruth;Manson|Masahiro;KOZUKA|","シティズンシップ課税","Okayama Law Journal","0386-3050","2016-12-28","66","2","658","592","","","","http://escholarship.lib.okayama-u.ac.jp/54764",""
    "Masahiro;KOZUKA|","税法上の配当概念の過去・現在・未来","","02880768","2016-06","","800","370","405","","","","http://escholarship.lib.okayama-u.ac.jp/54379",""
    "Masahiro;KOZUKA|","所得控除方式のあり方","","09119078","2016-03-20","31","6","43","49","","","","http://escholarship.lib.okayama-u.ac.jp/54378",""
    "Masahiro;KOZUKA|","組織再編成における課税関係の継続と断絶","岡山大學法學會雜誌","0386-3050","2016-03-18","65","3・4","949","1004","","","","http://escholarship.lib.okayama-u.ac.jp/54132",""
    "Masahiro;KOZUKA|","債務免除益の法的・経済的性質と所得分類","租税研究","0288-0768","2016-01-10","","795","74","103","","","","http://escholarship.lib.okayama-u.ac.jp/53938",""
    "Masahiro;KOZUKA|","家族の所得と租税―個人単位での所得の把握か，それとも家族単位か―","租税研究","0288-0768","2015-11","","793","80","105","","","","http://escholarship.lib.okayama-u.ac.jp/53755",""
    "Masahiro;KOZUKA|","非正常配当の否認可能性についての一考察","岡山大學法學會雜誌","0386-3050","2015-03-19","64","3・4","568","518","","","","http://escholarship.lib.okayama-u.ac.jp/53207",""
    "Masahiro;KOZUKA|","法人所得課税の規範的再構成 ― ゲーム理論による分析を手がかりに―","岡山大學法學會雜誌","0386-3050","2013-12-27","63","2","293","306","","","","http://escholarship.lib.okayama-u.ac.jp/52057",""
    "Masahiro;KOZUKA|","税制改正大綱を評価する－税法学の視点から","税研","0911-9078","2013-05-20","29","1","61","66","","","","https://ousar.lib.okayama-u.ac.jp/51862",""