@article{oai:kumagaku.repo.nii.ac.jp:00003604,
 author = {藤山, 久寿},
 issue = {1},
 journal = {熊本学園商学論集, The Kumamoto-Gakuen journal of commerce},
 month = {Nov},
 note = {40022760663},
 pages = {129--153},
 title = {給与所得に求められる働き方と事業所得との具体的区分要件},
 volume = {26},
 year = {2021}
}