http://book.asahi.com/reviews/reviewer/2017112600009.html

https://www.nta.go.jp/shiraberu/zeiho-kaishaku/joho-zeikaishaku/shotoku/shinkoku/171127/01.pdf

http://news.livedoor.com/article/detail/13945886/

http://www.courts.go.jp/app/files/hanrei_jp/263/087263_hanrei.pdf

https://news.yahoo.co.jp/byline/maedatsunehiko/20171130-00078719/