@article{oai:waseda.repo.nii.ac.jp:00012932,
 author = {Suto, Tokio and 須藤, 時男},
 journal = {商学研究科紀要},
 month = {Nov},
 pages = {351--363},
 title = {市場価格のある有価証券に生じる評価益への課税可能性の考察},
 volume = {69},
 year = {2009}
}