@article{oai:ritsumei.repo.nii.ac.jp:00001665, author = {伊集, 守直}, issue = {4}, journal = {立命館経済学, 立命館経済学}, month = {Nov}, pages = {548--557}, title = {内山昭著「分権型地方財源システム」}, volume = {59}, year = {2010} }