@article{oai:tokoha-u.repo.nii.ac.jp:00002471,
 author = {酒井, 春花 and SAKAI, Haruka},
 issue = {1},
 journal = {常葉大学経営学部紀要, Bulletin of Faculty of Business Administration Tokoha University},
 month = {Sep},
 pages = {9--15},
 title = {所得税法上の「住所」判定における滞在日数・居住意思},
 volume = {10},
 year = {2022},
 yomi = {サカイ, ハルカ}
}