@article{oai:waseda.repo.nii.ac.jp:00012091,
 author = {Takase, Koichi and 高瀬, 浩一},
 journal = {早稲田商学=The Waseda commercial review},
 month = {Sep},
 pages = {183--216},
 title = {日本の贈与データの基礎的考察},
 volume = {401号},
 year = {2004}
}