@article{oai:ipss.repo.nii.ac.jp:00000126,
 author = {加藤, 久和 and KATO, Hisakazu},
 issue = {2006-01},
 journal = {IPSS Discussion Paper Series},
 month = {Jul},
 pages = {1--14},
 title = {基礎年金の負担：税か保険料か？},
 year = {2006},
 yomi = {カトウ, ヒサカズ}
}