@article{oai:fukuyama-u.repo.nii.ac.jp:00006310, author = {泉, 潤慈}, issue = {2}, journal = {福山大学経済学論集}, month = {Oct}, note = {P(論文)}, pages = {25--44}, title = {株式等の譲渡益課税についての課税方法について}, volume = {31}, year = {2006} }