著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI)
梶谷 玄,"Louis A.Del Cotto;The Trnst Annuity as Income;The Constitutional Problem of Taxing Gifts and Bequests as Income,23 Tax L.Rev.231(1968)",アメリカ法,05699215,東京 : 日米法学会,1969-09,1969,1,37-40,https://cir.nii.ac.jp/crid/1521699230977531008,