@article{oai:chuo-u.repo.nii.ac.jp:00013923,
 author = {酒井, 克彦},
 issue = {2},
 journal = {中央ロー・ジャーナル, Chuo Law Journal},
 month = {Sep},
 note = {application/pdf, “No taxation without law” is an important legal principle. However, grammatical interpretation is often necessary to understand the text. The Tax Law frequently omits subjects. For example, article 34 paragraph 2 of the Income Tax Law does not define “payer.” As a result, an issue arose in court as to whether that section should only apply to cases in which the taxpayer pays the expense him or herself. There is no choice but to construct a definition by engaging in grammatical interpretation, even though such matters are supposed to be written in the law.
This article presents the “Case of Nittukatyo” to ponder the problem of interpreting the Tax Law.},
 pages = {3--16},
 title = {所得税法の所得区分判定における事実認定上の視角―いわゆる日通課長事件再考},
 volume = {18},
 year = {2021},
 yomi = {サカイ, カツヒコ}
}