@article{oai:omu.repo.nii.ac.jp:00001194, author = {日下, 文男}, issue = {4}, journal = {大阪府立大學經濟研究}, month = {Mar}, note = {application/pdf, 大阪府立大學經濟研究. 2006, 51(4), p.61-102}, pages = {61--102}, title = {金融商品の税務上の評価}, volume = {51}, year = {2006} }