@article{oai:chuo-u.repo.nii.ac.jp:00007348,
 author = {酒井, 克彦},
 issue = {1},
 journal = {中央ロー・ジャーナル},
 month = {Jun},
 note = {application/pdf, The application of a disallowance tax rule regarding manipulated transactions or computations by family corporations has been judged by the standard of economical rationality. However, questions have arisen as to how the standard itself should be interpreted.  
In this article, the author suggests that the disallowance tax rule still should be applied to instances of institutional abuse.},
 pages = {89--116},
 title = {租税法における同族会社等の行為計算否認規定の適用範囲―制度濫用への適用可能性を中心として―},
 volume = {12},
 year = {2015},
 yomi = {サカイ, カツヒコ}
}