@article{oai:tcue.repo.nii.ac.jp:00001289,
 author = {長谷川, 記央 and HASEGAWA, Norio},
 issue = {2},
 journal = {高崎経済大学論集, THE ECONOMIC JOURNAL OF TAKASAKI CITY UNIVERSITY OF ECONOMICS},
 month = {Jan},
 pages = {155--173},
 title = {国税徴収法153条「滞納処分の停止」の個人の範囲　税務行政の権力主義の排除を中心として},
 volume = {64},
 year = {2022},
 yomi = {ハセガワ, ノリオ}
}