@article{oai:sgul.repo.nii.ac.jp:00000871,
 author = {金山, 剛},
 issue = {2},
 journal = {札幌学院法学 = Sapporo Gakuin law review},
 month = {Mar},
 note = {Bulletin, 論説},
 pages = {1--63},
 title = {わが国における(納税者)「番号制度」の考察 : 税と社会保障の一体化を見据えて},
 volume = {27},
 year = {2011}
}