@article{oai:shudo-u.repo.nii.ac.jp:00001961,
 author = {奥谷 , 健 and オクヤ, タケシ and Okuya , Takeshi},
 issue = {1},
 journal = {修道法学},
 month = {Sep},
 note = {P(論文)},
 pages = {1--38},
 title = {法人の相続税納税主体性について},
 volume = {35},
 year = {2012},
 yomi = {オクヤ, タケシ}
}