@article{oai:doshisha.repo.nii.ac.jp:00029030, author = {林, 幸一 and Hayashi, Koichi}, issue = {3}, journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)}, month = {Jun}, note = {田中治教授 古稀記念論集, Dedicated to Professor Osamu Tanaka on his 70th birthday, Article, application/pdf}, pages = {995--1027}, title = {フリーランスの所得区分 : 米国との対比}, volume = {74}, year = {2022}, yomi = {ハヤシ, コウイチ} }