@article{oai:doshisha.repo.nii.ac.jp:00028287,
 author = {田中, 治 and Tanaka, Osamu},
 issue = {7},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Feb},
 note = {川本哲郎教授 奥村正雄教授 古江頼隆教授 古稀記念論集 第一部, Dedicated to Professor Tetsuro Kawamoto Professor Masao Okumura Professor Yoritaka Furue on their 70th birthday, Article, application/pdf},
 pages = {2061--2091},
 title = {所得の人的帰属の判断基準},
 volume = {72},
 year = {2021},
 yomi = {タナカ, オサム}
}