@article{oai:numcjc.repo.nii.ac.jp:00000466,
 author = {畠中, 貴幸 and HATANAKA, Takayuki},
 journal = {新潟経営大学紀要},
 month = {Mar},
 note = {application/pdf, 論文(Article)},
 pages = {109--118},
 title = {みなし贈与（相続税法９条）における当事者間の関係性},
 volume = {28},
 year = {2022}
}