@article{oai:barrel.repo.nii.ac.jp:00001516,
 author = {今本, 啓介},
 journal = {早稲田政治公法研究},
 month = {Aug},
 pages = {245--273},
 title = {贈与との関係からみた所得概念の展開},
 volume = {67},
 year = {2001}
}