@phdthesis{oai:senshu-u.repo.nii.ac.jp:00013500,
 author = {横井, 里保},
 month = {2023-06-06, 2023-06-06, 2023-06-06},
 note = {博法甲第31号},
 school = {専修大学, Senshu University},
 title = {租税回避行為否認論の新展開 : 相続財産評価の否認手法の日米比較を中心に},
 year = {}
}