@book{ BC1093550X,
  author    = "林, 宜嗣 ",
  title     = "新・地方財政",
  publisher = "有斐閣",
  year      = "2021",
  series    = "有斐閣ブックス",
  number    = "",
  URL       = "https://ci.nii.ac.jp/ncid/BC1093550X"
}