@article{oai:tiu-tijc.repo.nii.ac.jp:00000200,
 author = {会田, 富士朗 and Aida, Fujio},
 journal = {研究紀要, Bulletin of Tsukuba International University},
 month = {Mar},
 note = {In this article, we examined the tax system of the non-profit organization. The preferential taxation is applied to the nonprofit organization now. However, it is necessary to reform this system. As for each non-profit organization, it is necessary to apply the preferential taxation by their activity. In addition, the inclusion in expenses is admitted at a constant rate. It is necessary to reform this system too. It is necessary to count in the expenses to the amount of money actually paid., 5, KJ00004129541, P},
 pages = {1--10},
 title = {NPO法人の税制},
 volume = {11},
 year = {2005},
 yomi = {アイダ, フジオ}
}