start-ver=1.4
cd-journal=joma
no-vol=
cd-vols=
no-issue=74
article-no=
start-page=217
end-page=249
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2018
dt-pub=20180920
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=The Concept of Dividend in Japanese Income Tax : Past, Now and Future;
kn-title=配当所得課税のあり方 : 法人税との関係から
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=KOZUKAMasahiro
en-aut-sei=KOZUKA
en-aut-mei=Masahiro
kn-aut-name=小塚真啓
kn-aut-sei=小塚
kn-aut-mei=真啓
aut-affil-num=1
ORCID=

affil-num=1
en-affil=Graduate School of Humanities and Social Sciences, Okayama University
kn-affil=岡山大学社会文化科学研究科
END