@article{oai:ipss.repo.nii.ac.jp:00000068,
 author = {酒井, 正 and SAKAI, Tadashi},
 issue = {2005-06},
 journal = {IPSS Discussion Paper Series},
 month = {Nov},
 title = {社会保険料の事業主負担は本当に労働者が負担しているのか？},
 year = {2005},
 yomi = {サカイ, タダシ}
}