@article{oai:keiho.repo.nii.ac.jp:00000283, author = {藤島, 光雄 and 森下, 輝久 and Fujishima, Mitsuo and Morishita, Teruhisa}, issue = {75}, journal = {大阪経済法科大学法学論集, The Law Review of Osaka University of Economics and Law}, month = {Mar}, pages = {47--98}, title = {<論説>行政上の強制徴収-預金債権の差押えと差押禁止財産-}, year = {2016}, yomi = {フジシマ, ミツオ and モリシタ, テルヒサ} }