@article{oai:kindai.repo.nii.ac.jp:00011506,
 author = {中牟田,  智朗},
 issue = {14},
 journal = {かやのもり：近畿大学産業理工学部研究報告, Reports of School of Humanity-Oriented Science and Engineering, Kinki University},
 month = {Jul},
 note = {[Abstract] When the bankruptcy administrator received a reward, the Supreme Court judged to have to subtract income tax from their reward. It is strange that oneself pays a reward to oneself. And it is strange to keep one's income tax by oneself. There should be some reason. At first we study what kind of situation the bankruptcy administrator is legally. And I examine a precedent of the recent Supreme Court. I am going to find the problem in the future by doing so., application/pdf},
 pages = {73--80},
 title = {〈論文〉破産管財人と源泉徴収制度},
 year = {2011},
 yomi = {ナカムタ, トモアキ}
}