@article{oai:chuo-u.repo.nii.ac.jp:00012085,
 author = {酒井, 克彦},
 issue = {1},
 journal = {中央ロー・ジャーナル},
 month = {Jun},
 note = {application/pdf, The gift tax is based on the increase of the recipient’s assets. That increase is subject to taxation. In some cases, asset value can increase when property is moved. The gift tax is also levied in such instances.When the assets of a family corporation are increased by the transfer of property at a price significantly lower than the market value, the tax office assumes that the stockholders have received a gift. As a consequence, a gift tax is imposed on them. This article considers whether Inheritance Tax Law Article 9 applies only to family corporations or more broadly.},
 pages = {47--70},
 title = {相続税法9条に規定するみなし贈与課税の課税要件},
 volume = {16},
 year = {2019},
 yomi = {サカイ, カツヒコ}
}