@article{oai:chuo-u.repo.nii.ac.jp:00009034,
 author = {酒井, 克彦},
 issue = {2},
 journal = {中央ロー・ジャーナル},
 month = {Sep},
 note = {application/pdf, The principle of taxation of a real income earner is prescribed by the Income Tax Act and Corporation Tax Act. Some observers worry about a contradiction between the principle of taxation of an actual economic beneficiary and that of an actual legal beneficiary. I think the principle of taxation of an actual legal beneficiary  is proper.
The Income Tax Act and The Corporation Tax Act refer to“profit gotten from a thing”and“profit gotten from an action.” To judge“profit gotten from a thing”by ownership in property seems appropriate.},
 pages = {69--102},
 title = {所得課税共通ルールとしての実質所得者課税の原則},
 volume = {14},
 year = {2017},
 yomi = {サカイ, カツヒコ}
}