Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 甲斐 素直,徴税機構一元化論,会計と監査 = The accounting and auditing,,東京 : 全国会計職員協会,2010-04,61,4,33-39,https://cir.nii.ac.jp/crid/1520291856044468864,