@article{oai:ritsumei.repo.nii.ac.jp:00015407,
 author = {須藤, 陽子},
 journal = {立命館法学},
 month = {Oct},
 pages = {1--37},
 title = {｢財政強制」と強制徴収に関する一考察},
 volume = {397},
 year = {2021}
}