@article{weko_61_1,
   author	 = "長谷川,記央",
   title	 = "国税徴収法における徴収職員が行う差押財産の選択",
   journal	 = "秀明大学紀要",
   year 	 = "2021",
   volume	 = "18",
   number	 = "",
   pages	 = "103--117",
   month	 = "mar"
}