"Masahiro;Koduka|","家族の所得と租税―個人単位での所得の把握か,それとも家族単位か―","租税研究","0288-0768","2015-11","","793","80","105","","","","http://ousar.lib.okayama-u.ac.jp/53755","" "Masahiro;Koduka|","債務免除益の法的・経済的性質と所得分類","租税研究","0288-0768","2016-01-10","","795","74","103","","","","http://ousar.lib.okayama-u.ac.jp/53938","" "Masahiro;Kozuka|","日本版スピンオフ税制の課題","租税研究","0288-0768","2017-06","","812","190","237","http://www.soken.or.jp/","","","http://ousar.lib.okayama-u.ac.jp/55216","" ";|","法人税の現状と課題","租税研究","0288-0768","2018-09","","827","20","51","","","","http://ousar.lib.okayama-u.ac.jp/56218",""