@article{oai:sgul.repo.nii.ac.jp:00000750,
 author = {宮岡, 孝之},
 issue = {2},
 journal = {札幌学院法学 = Sapporo Gakuin law review},
 month = {Mar},
 note = {Bulletin},
 pages = {301--337},
 title = {判決を創る : 所得税法56条の適用範囲について},
 volume = {21},
 year = {2005}
}