@article{oai:kanagawa-u.repo.nii.ac.jp:00011311,
 author = {小林, 晃 and Kobayashi, Akira},
 journal = {商経論叢},
 month = {Mar},
 note = {65(174), 研究ノート},
 pages = {25(214)--65(174)},
 title = {財政学ノート (3)},
 volume = {26(2)},
 year = {1991}
}