@article{oai:kanagawa-u.repo.nii.ac.jp:00011353,
 author = {小林, 晃 and Kobayashi, Akira},
 journal = {商経論叢},
 month = {Feb},
 pages = {57(238)--108(187)},
 title = {財政学ノート (5)},
 volume = {27(3)},
 year = {1992}
}