@article{oai:doshisha.repo.nii.ac.jp:00018585,
 author = {佐伯, 彰洋 and Saiki, Akihiro},
 issue = {5},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Jan},
 note = {論説, application/pdf},
 pages = {28--53},
 title = {アメリカにおける税務情報の秘密保護と情報公開(一)},
 volume = {42},
 year = {1991},
 yomi = {サイキ, アキヒロ}
}