@article{oai:chuo-u.repo.nii.ac.jp:00009102,
 author = {酒井, 克彦},
 issue = {3},
 journal = {中央ロー・ジャーナル},
 month = {Dec},
 note = {application/pdf, As the 2020 Tokyo Olympic Games approach, issues relating to lodging in private homes are drawing attention. One such issue is how income from room rentals should be characterized. At first glance, it appears to be a tourist service. Thus, when the service is developed on a business-like scale, it would be business income. Otherwise, it would likely be considered real estate income. However, in the past, regulators have categorized rental income as miscellaneous income. Perhaps this interpretation needs to be reconsidered.},
 pages = {3--19},
 title = {人的役務提供を伴う不動産等の貸付けによる所得 ―民泊サービスに係る不動産所得該当性―},
 volume = {14},
 year = {2017},
 yomi = {サカイ, カツヒコ}
}