@article{oai:asahi-u.repo.nii.ac.jp:00005380,
 author = {壁谷, 順之 and KABEYA, Nobuyuki},
 issue = {2017-03},
 journal = {2017-03},
 month = {2017-03, 2017-09-13},
 pages = {2017-03--2017-03},
 title = {地方税制度と地域間格差の現状と課題},
 volume = {2017-03},
 year = {}
}