@article{oai:numcjc.repo.nii.ac.jp:00000478, author = {畠中, 貴幸 and 鈴木, 翔 and HATANAKA, Takayuki and SUZUKI, Sho}, journal = {新潟経営大学紀要}, month = {Mar}, note = {application/pdf, 論文(Article)}, pages = {25--38}, title = {暗号資産の所得税にかかる所得区分の再検討 : 譲渡所得該当性を中心として}, volume = {29}, year = {2023} }