@article{oai:kindai.repo.nii.ac.jp:00019102,
 author = {中牟田, 智朗},
 issue = {27},
 journal = {かやのもり：近畿大学産業理工学部研究報告, Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University},
 month = {Dec},
 note = {The corporation profit tax doesn’t tax the religious corporation as a principle.  It’s when profit business was managed, that the religious corporation taxes.  There are various views about this profit business.  I’d like to understand what profit business is by seeing a precedent.  It’s easiest to understand that profit business checks the precedent.  When understanding profit business, the problem of religious corporation taxation can be settled.  This paper treats a religious corporation, but the corporation profit tax is analyzed in the center.  It’s expected that a religious corporation is able to understand., application/pdf},
 pages = {12--18},
 title = {〈論文・報告〉宗教法人が営む収益事業についての税法上の問題点},
 year = {2017},
 yomi = {ナカムタ, トモアキ}
}