We present an algebraic method to derive the structure at the basis of the mapping of bosonic algebras of creation and annihilation operators into fermionic algebras, and vice versa, introducing a suitable identification between bosonic and fermionic generators. The algebraic structure thus obtained corresponds to a deformed Grassmann-type algebra, involving anticommuting Grassmann-type variables. The role played by the latter in implementing gauge invariance in second quantization within our procedure is then discussed. This discussion includes the application of the mapping to the case of the bosonic and fermionic harmonic oscillator Hamiltonians.