@article{oai:doshisha.repo.nii.ac.jp:00018589,
 author = {佐伯, 彰洋 and Saiki, Akihiro},
 issue = {6},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Mar},
 note = {論説, application/pdf},
 pages = {46--96},
 title = {アメリカにおける税務情報の秘密保護と情報公開(二)},
 volume = {42},
 year = {1991},
 yomi = {サイキ, アキヒロ}
}