@article{oai:tohoku-gakuin.repo.nii.ac.jp:00024562,
 author = {加藤, 友佳},
 issue = {81},
 journal = {東北学院法学, The Tohoku Gakuin University review of law and political science},
 month = {Mar},
 pages = {83--120},
 title = {米国事業体の性質と法人該当性――最高裁平成27年7月17日判決の再考――},
 year = {2021},
 yomi = {カトウ, ユカ}
}