@article{oai:ycc.repo.nii.ac.jp:00002262,
 author = {佐藤, 義文 and Sato, Yoshifumi},
 issue = {2},
 journal = {横浜商大論集, The yokohama shodai ronshu},
 month = {Mar},
 pages = {1--12},
 title = {滞納処分の執行停止},
 volume = {51},
 year = {2018},
 yomi = {サトウ, ヨシフミ}
}