@article{oai:ynu.repo.nii.ac.jp:00010083,
 author = {吉永, 康樹},
 issue = {1},
 journal = {横浜法学},
 month = {Sep},
 pages = {57--113},
 title = {<論説>米国内国歳入法83条と409A条にみる「権利失効の実質的危険」},
 volume = {28},
 year = {2019}
}