start-ver=1.4 cd-journal=joma no-vol= cd-vols= no-issue=800 article-no= start-page=370 end-page=405 dt-received= dt-revised= dt-accepted= dt-pub-year=2016 dt-pub=201606 dt-online= en-article= kn-article= en-subject= kn-subject= en-title= kn-title=税法上の配当概念の過去・現在・未来 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