Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Amma Haruka,Impact of the Surtax on the Capital Gain for Sale of Lands,Accounting Progress,2189-6321,Japan Accounting Association,2023,2023,24,41-58,https://cir.nii.ac.jp/crid/1390297305329178112,https://doi.org/10.34605/jaa.2023.24_41