@article{oai:chuo-u.repo.nii.ac.jp:00012719,
 author = {酒井, 克彦},
 issue = {1},
 journal = {中央ロー・ジャーナル},
 month = {Jun},
 note = {application/pdf, Household expenses are an example of uncertainty in income tax law. Disputes can easilyarise over interpretation.
 Should Article 37 be given primary importance and Article 45 secondary consideration? Orshould Article 45 be given precedence as a particular aspect of the tax law?
 The issue is one of priority subordination in the application of Articles 37 and 45.
 This article considers this point from both the contextual and intentional perspectives.},
 pages = {29--45},
 title = {所得税法37条の「別段の定め」と家事費概念―所得税法37条と45条の適用における優先劣後関係},
 volume = {17},
 year = {2020},
 yomi = {サカイ, カツヒコ}
}