@article{oai:cuc.repo.nii.ac.jp:00004760,
 author = {臼木, 智昭 and ウスキ, トモアキ and USUKI, Tomoaki},
 issue = {2},
 journal = {千葉商大論叢},
 month = {Mar},
 note = {P(論文)},
 pages = {277--294},
 title = {地方税制度と地方分権に関する研究},
 volume = {47},
 year = {2010}
}