@article{oai:chuo-u.repo.nii.ac.jp:00013258,
 author = {酒井, 克彦},
 issue = {3},
 journal = {中央ロー・ジャーナル, Chuo Law Journal},
 month = {Dec},
 note = {application/pdf, Real estate income has long been characterized as asset-based income or unearned income. However, the significance of asset-based income is not always clear, and real estate income should not be considered only as fruit obtained from the property.
This approach affects the nature of the income and its category as well as its tax treatment. The range of expenses that can be deducted when calculating the amount of real estate income becomes a problem.
This article discusses a recent decision of the National Tax Tribunal. It described the lending of real estate, under Article 26, paragraph 1 (Real Estate Income) of the Income Tax Act, as a series of operations from the provision of the property to its return. Taking note of the decision, this article considers issues concerning necessary expenses related to real estate income.},
 pages = {3--21},
 title = {所得税法上の不動産所得の業務に係る必要経費―国税不服審判所令和元年9月20日裁決を素材として―},
 volume = {17},
 year = {2020},
 yomi = {サカイ, カツヒコ}
}