@article{oai:hannan-u.repo.nii.ac.jp:00002285, author = {吉良, 実}, issue = {3}, journal = {阪南論集}, month = {Dec}, note = {P(論文)}, pages = {1--14}, title = {所得の帰属者の判定と法人格否認の法理}, volume = {9}, year = {1973} }