@article{oai:ycc.repo.nii.ac.jp:00001841,
 author = {佐藤, 義文 and Sato, Yoshifumi},
 issue = {1},
 month = {2016-03-09},
 note = {5, KJ00004474347, 論文, Article},
 pages = {29--47},
 title = {滞納処分手続},
 volume = {32},
 year = {},
 yomi = {サトウ, ヨシフミ}
}