@article{oai:kanagawa-u.repo.nii.ac.jp:00011265,
 author = {小林, 晃 and Kobayashi, Akira},
 journal = {商経論叢},
 month = {Sep},
 note = {研究ノート},
 pages = {1(116)--27(90)},
 title = {財政学ノート (1)},
 volume = {25(2)},
 year = {1989}
}