@article{oai:kanagawa-u.repo.nii.ac.jp:00014546,
 author = {藤間, 大順},
 issue = {1},
 journal = {神奈川法学, KANAGAWA LAW REVIEW},
 month = {Jan},
 note = {Departmental Bulletin Paper, 論説},
 pages = {203--226},
 title = {クラウドファンデイング(Crowdfunding, CF) に携わった法人および匿名組合に対する所得課税},
 volume = {53},
 year = {2021}
}