@article{oai:osaka-shoin.repo.nii.ac.jp:00004496, author = {越智, 砂織}, journal = {研究紀要, Research Bulletin of Osaka Shoin Women's University}, month = {Jan}, note = {application/pdf}, pages = {75--86}, title = {医療系研究活動と研究開発税制}, volume = {11}, year = {2021}, yomi = {オチ, サオリ} }