@techreport{oai:ogu.repo.nii.ac.jp:00000320,
 author = {齊藤, 愼 and Saito, Shin},
 month = {Jun},
 note = {70093565, 26380383},
 title = {地方歳出の効率化と地方財政調整制度},
 year = {2017}
}