@article{oai:sgul.repo.nii.ac.jp:00000205,
 author = {溝江, 諭},
 issue = {3},
 journal = {札幌学院大学経営論集, Sapporo Gakuin University Review of Business Administration},
 month = {Mar},
 note = {Bulletin, 論文},
 pages = {11--21},
 title = {長崎，年金払生命保険で二重課税，最高裁判決の問題点},
 year = {2011}
}