@article{oai:ritsumei.repo.nii.ac.jp:00014249,
 author = {伊川, 正樹},
 journal = {立命館法学},
 month = {Mar},
 pages = {18--45},
 title = {固定資産税の非課税規定の解釈},
 volume = {393/394},
 year = {2021}
}