@article{oai:ehime-u.repo.nii.ac.jp:02001902,
 author = {小林, 敬和},
 issue = {3/4},
 journal = {愛媛法学会雑誌},
 month = {Jun},
 pages = {100--43},
 title = {税務職員の守秘義務違反行為について},
 volume = {36},
 year = {2010}
}