Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "永吉, 昭和",The Interpretation of Tax Law concerning Bad Debt,The Kumamoto-Gakuen Journal of Commerce,13410199,熊本学園大学商学会,2017-12-27,22,1,29-44,https://cir.nii.ac.jp/crid/1050845762731887232,