Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Yoshida Koji,"A Study on Fringe Benefit Taxation; Focusing on Welfare, Salary and Entertainment Expenses Reimbursed by Corporate Enterprises",白鴎大学大学院法学研究年報,18802699,Hakuoh University,2007-07,,3,127-163,https://cir.nii.ac.jp/crid/1570572702602519296,