@article{oai:shumei-u.repo.nii.ac.jp:00000061,
 author = {長谷川, 記央 and Hasegawa, norio},
 journal = {秀明大学紀要},
 month = {Mar},
 note = {PDF},
 pages = {103--117},
 title = {国税徴収法における徴収職員が行う差押財産の選択},
 volume = {18},
 year = {2021},
 yomi = {ハセガワ, ノリオ}
}