@article{oai:sgul.repo.nii.ac.jp:00002936,
 author = {川股, 修二},
 issue = {1},
 journal = {札幌学院法学 = Sapporo Gakuin law review},
 month = {Dec},
 note = {Bulletin, 論文
Articles},
 pages = {1--22},
 title = {一般社団法人を活用した租税回避を巡る相続税法における否認規定の一考察},
 volume = {35},
 year = {2018}
}