"Masahiro;KOZUKA|","連結納税改革2020の評価と展望―ポスト・コロナにおける『法人課税のクロノトポス』の変容可能性を探る―","租税研究","0288-0768","2020-07","","849","168","203","","","","http://escholarship.lib.okayama-u.ac.jp/60256",""
    "Masahiro;KOZUKA|","法人税の現状と課題","租税研究","0288-0768","2018-09","","827","20","51","","","","http://escholarship.lib.okayama-u.ac.jp/56218",""
    "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://escholarship.lib.okayama-u.ac.jp/55216",""
    "Masahiro;KOZUKA|","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://escholarship.lib.okayama-u.ac.jp/53938",""
    "Masahiro;KOZUKA|","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://escholarship.lib.okayama-u.ac.jp/53755",""