@article{oai:aichiu.repo.nii.ac.jp:00010228,
 author = {鎌倉, 友一 and KAMAKURA, Tomokazu and 鎌倉, 友一},
 issue = {178},
 journal = {愛知経営論集, THE AICHI JOURNAL OF BUSINESS},
 month = {Feb},
 pages = {13--49},
 title = {税理士業の事業承継に伴い受領する対価の所得区分},
 year = {2020}
}