著者

酒井 克彦

出版者

中央ロー・ジャーナル編集委員会

雑誌

中央ロー・ジャーナル (ISSN:13496239)

巻号頁・発行日

vol.14, no.1, pp.83-102, 2017-06-30

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Much litigation has taken place on the scope of salary income. The Decisions reflect two patterns. One pattern involves consideration of labor. The other involves consideration of the employee's position. Matters of labor, by themselves, are insufficient to resolve the question. Employee status also is a crucial factor. As to that, one important factor is whether the worker is subordinate to the company or-alternatively-is not independent of the company. The former focuses on working conditions; the latter is concerned with who bears risks and expenses.