@article{oai:sgul.repo.nii.ac.jp:00000891,
 author = {金山, 剛},
 issue = {2},
 journal = {札幌学院法学 = Sapporo Gakuin law review},
 month = {Mar},
 note = {Bulletin, 論説},
 pages = {149(247)--182(280)},
 title = {給与所得控除と同族会社の役員等の給与規制についての考察},
 volume = {28},
 year = {2012}
}