@article{oai:kumagaku.repo.nii.ac.jp:00003715,
 author = {谷川, 琴乃 and 坂上, 智哉},
 issue = {1-4},
 journal = {熊本学園大学経済論集, Journal of Economics, Kumamoto Gakuen University},
 month = {Mar},
 pages = {5--26},
 title = {高所得老年者が負担する年金モデル (村松茂美教授 退職記念号)},
 volume = {29},
 year = {2023}
}