@article{oai:hiu.repo.nii.ac.jp:02000010,
 author = {金沢, 孝志 and Kanazawa, Takashi},
 issue = {28},
 journal = {平成国際大学論集, The journal of Heisei International University},
 month = {Feb},
 pages = {55--133},
 title = {副業・兼業に係る所得課税のあり方についての一考察 : 事業所得該当性と損益通算制限の検討},
 year = {2024},
 yomi = {カナザワ, タカシ}
}