"Mikio;Morishita|","「実質所得者課税の原則」に関する一考察 : 所得の人的帰属認定における経済的アプローチの意義","Okayama Economic Review","2433-4146","2017-07-03","49","1","23","39","","","","https://ousar.lib.okayama-u.ac.jp/55230",""
    "Mikio;Morishita|","所得税法における所得分類の現代的意義 : 20世紀型所得分類課税方式の課題","Okayama Economic Review","0386-3069","2017-03-06","48","3","19","34","","","","https://ousar.lib.okayama-u.ac.jp/54900",""
    "Mikio;Morishita|","消費税法における納税義務者に関する一考察 ―免税事業者の法的位置づけの視点から―","Okayama Economic Review","0386-3069","2016-11-10","48","2","1","22","","","","https://ousar.lib.okayama-u.ac.jp/54704",""
    "Mikio;Morishita|","法人税法22条４項の公正処理基準の現代的意義 ―企業会計制度との関係性の視点から―","Okayama Economic Review","0386-3069","2016-07-15","48","1","15","44","","","","https://ousar.lib.okayama-u.ac.jp/54473",""
    "Mikio;Morishita|","我が国における「法律による行政の原理」と「租税法律主義」の相克 ―租税法に係る文書回答制度の現代的意義と可能性―","岡山大学経済学会雑誌","0386-3069","2016-03-19","47","3","97","122","","","","https://ousar.lib.okayama-u.ac.jp/54162",""