@article{oai:senshu-u.repo.nii.ac.jp:00012336,
 author = {横井, 里保},
 journal = {専修総合科学研究},
 month = {Oct},
 pages = {87--105},
 title = {米国連邦遺産税における不動産評価の法的構造},
 volume = {29},
 year = {2021}
}