@article{oai:ir.kagoshima-u.ac.jp:00008176, author = {鳥飼, 貴司}, issue = {1}, journal = {鹿児島大学法学論集}, month = {2016-10-28}, pages = {23--46}, title = {譲渡所得学説と租税裁判 : いわゆる「学説」と裁判例の関連性を中心に}, volume = {46}, year = {} }