@article{oai:hue.repo.nii.ac.jp:00001721,
 author = {餅川, 正雄 and Mochikawa, Masao},
 issue = {3},
 journal = {広島経済大学研究論集, HUE Journal of Humanities, Social and Natural Science},
 month = {Mar},
 note = {application/pdf},
 pages = {15--27},
 title = {日本の相続税法における連帯納付制度に関する研究：相続税と贈与税の連帯納付義務の法的性質について},
 volume = {45},
 year = {2023},
 yomi = {モチカワ, マサオ}
}