@article{oai:chuo-u.repo.nii.ac.jp:00012564,
 author = {酒井, 克彦},
 issue = {1-2},
 journal = {商学論纂},
 month = {Sep},
 note = {application/pdf},
 pages = {155--199},
 title = {違法原因に基づいて支給された退職手当金等の退職所得該当性 : 使用者側の事情は所得区分の判断に影響を及ぼすか},
 volume = {60},
 year = {2018},
 yomi = {サカイ, カツヒコ}
}