@article{oai:kansai-u.repo.nii.ac.jp:00021735, author = {田口, 方美 and 林, 宏昭}, issue = {2-3}, journal = {関西大学経済論集}, month = {Dec}, pages = {45--65}, title = {事業所得者等の専従者制度に関する分析と考察}, volume = {71}, year = {2021} }