@article{oai:surugadai.repo.nii.ac.jp:00002347,
 author = {太田, 幸夫},
 issue = {1},
 journal = {駿河台法学},
 month = {},
 note = {P(論文)},
 pages = {1--16},
 title = {基本通達と異なる評価方法による相続税課税処分と要件事実論},
 volume = {35},
 year = {2021}
}