@article{oai:kumagaku.repo.nii.ac.jp:00003532,
 author = {外村, 剛一},
 issue = {1},
 journal = {熊本学園商学論集, The Kumamoto-Gakuen journal of commerce},
 month = {Jan},
 note = {40022524134},
 pages = {107--128},
 title = {時効取得の課税関係 : 一時所得と相続税を中心にして},
 volume = {25},
 year = {2021}
}