@article{oai:matsuyama-u-r.repo.nii.ac.jp:00001192, author = {青野, 勝広 and Aono, Katsuhiro}, issue = {5}, journal = {松山大学論集, Matsuyama University review}, month = {Dec}, note = {3, KJ00004263387, 論説, Article}, pages = {1--33}, title = {新土地譲渡所得税と売却時中立型土地譲渡所得税}, volume = {15}, year = {2003}, yomi = {アオノ, カツヒロ} }