@article{oai:kanagawa-u.repo.nii.ac.jp:00011272,
 author = {小林, 晃 and Kobayashi, Akira},
 journal = {商経論叢},
 month = {May},
 pages = {39(120)--80(79)},
 title = {財政学ノート (2)},
 volume = {25(3)},
 year = {1990}
}