@article{oai:kaetsu.repo.nii.ac.jp:00000878,
 author = {長谷川, 忠一 and Hasegawa, Chuichi},
 journal = {研究論集, Nihon Woman's Junior College of Economics annual reports of studies},
 month = {Feb},
 note = {2, KJ00004698407},
 pages = {21--41},
 title = {税理士の立場と職責について : 税理士法の改正によせて},
 volume = {11},
 year = {1965},
 yomi = {ハセガワ, チュウイチ}
}