@article{oai:omu.repo.nii.ac.jp:00000853, author = {Sakai, Takako}, journal = {Journal of Economics, Business and Law}, month = {Dec}, note = {application/pdf, Article, Journal of Economics, Business and Law .16 ,p.51-66}, pages = {51--66}, title = {Recent Tax Cases about Deductibility of Expenses in Japan}, volume = {16}, year = {2013} }