Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI)
Kiyama Hirotsugu,Tax Requisition for Occasional Income : Necessity of Requirement to be an Accidental Benefit from the Perspective of the Japanese Court Case History,青山法学論集,05181208,青山学院大学法学会,2022-09-25,64,2,221-272,https://cir.nii.ac.jp/crid/1390856693958963968,https://doi.org/10.34321/22551