@article{oai:osaka-shoin.repo.nii.ac.jp:00004361,
 author = {越智, 砂織},
 journal = {大阪樟蔭女子大学研究紀要, Research Bulletin of Osaka Shoin Women's University},
 month = {Jan},
 note = {application/pdf},
 pages = {135--145},
 title = {産学連携における共同特許出願費用の負担と寄附金課税問題},
 volume = {9},
 year = {2019},
 yomi = {オチ, サオリ}
}