@article{oai:ksu.repo.nii.ac.jp:00010488,
 author = {野一色, 直人 and NOISHIKI, Naoto},
 issue = {2},
 journal = {産大法学, Sandai law review},
 month = {Aug},
 pages = {217--238},
 title = {税務手続の電子化の特色とキャッシュレス化を踏まえた今後の課題},
 volume = {54},
 year = {2020},
 yomi = {ノイシキ, ナオト}
}