@article{weko_11176_1,
   author	 = "町田,俊彦 and 張,忠任",
   title	 = "政府間財政関係における集権と分権の諸課題 : 理論と実際",
   journal	 = "専修大学社会科学研究所月報",
   year 	 = "2017",
   volume	 = "644",
   number	 = "",
   pages	 = "1--20",
   month	 = "feb"
}