"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","","","","https://ousar.lib.okayama-u.ac.jp/58752",""
    "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","","","","https://ousar.lib.okayama-u.ac.jp/56231",""
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