@article{oai:jue.repo.nii.ac.jp:00001378,
 author = {横山, 良次},
 issue = {2},
 journal = {日本経大論集, The Economic Review of JAPAN UNIVERSITY OF ECONOMICS},
 month = {Mar},
 pages = {175--188},
 title = {贈与税における租税回避行為と租税逋脱行為},
 volume = {43},
 year = {2014},
 yomi = {ヨコヤマ}
}