"Hiroaki;Kobayashi|","租税回避事件における判断基準に関する一考","北東アジア経済研究","1880-8476","2012-03-26","9","","21","38","","","","https://ousar.lib.okayama-u.ac.jp/48334",""
    "Hiroaki;Kobayashi|","租税回避事件にみる契約関係における経済的合理性の分析 : フィルムリース事件と航空機リース事件を題材として","岡山大学経済学会雑誌","0386-3069","2012-03-15","43","4","1","13","","","","https://ousar.lib.okayama-u.ac.jp/48230",""
    "Hiroaki;Kobayashi|","資産の下向的評価損失を巡る会計と税務の対立と交錯 : 債務（損失）確定主義と公正価値会計との相克","岡山大学経済学会雑誌","0386-3069","2011-12-01","43","3","1","13","","","","https://ousar.lib.okayama-u.ac.jp/47296",""
    "Hiroaki;Kobayashi|","法人税法上の時価概念と公正価値会計","岡山大学大学院社会文化科学研究科紀要","1881-1671","2011-03-25","31","","1","13","","","","https://ousar.lib.okayama-u.ac.jp/44432",""
    "Hiroaki;Kobayashi|","企業利益と課税所得の概念と調整関係の今後の方向性","岡山大学経済学会雑誌","0386-3069","2010-12-25","42","3","1","12","","","","https://ousar.lib.okayama-u.ac.jp/41093",""