@article{oai:ritsumei.repo.nii.ac.jp:00006723, author = {喜多, 綾子}, journal = {立命館法学, Ritsumeikan law review}, month = {}, pages = {765--818}, title = {信託課税における所得計算ルールの課題と理論的検討}, volume = {331}, year = {2010} }