@misc{oai:serve.repo.nii.ac.jp:00003952,
 author = {中溝, 孝子},
 month = {2021-10-06},
 note = {要旨（指導教員：吉川保弘　教授）},
 title = {相続税の課税方式における理念と課題},
 year = {},
 yomi = {ナカミゾ, タカコ}
}