The problem has been reported to the system adminstartor and the state of this application has been reset. 齊藤 聡 satoshi saito 慶應義塾大学経済学部卒業、東京大学法学政治学研究科修士課程修 了。 法学修士・経営学修士。 東海銀行(現ufj銀行)を経て、現在、 産業能率大学経営学部教授。 税理士、fp1.
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