@article{oai:repository.dl.itc.u-tokyo.ac.jp:00047446,
 author = {藤谷, 武史},
 issue = {2},
 journal = {社會科學研究},
 month = {Apr},
 note = {特集　家族・財産・法},
 pages = {65--102},
 title = {家族内財産承継の租税法的把握をめぐる問題 : 非典型財産承継の局面を中心に},
 volume = {68},
 year = {2017}
}