@article{oai:chuo-u.repo.nii.ac.jp:00011945,
 author = {酒井, 克彦},
 issue = {1-2},
 journal = {商学論纂},
 month = {Sep},
 note = {application/pdf},
 pages = {133--168},
 title = {公益通報者保護法と租税行政},
 volume = {59},
 year = {2017},
 yomi = {サカイ, カツヒコ}
}