@article{oai:sgul.repo.nii.ac.jp:00000297,
 author = {加藤, 美穂子},
 issue = {2},
 journal = {札幌学院大学経済論集 = Sapporo Gakuin University Review of E},
 month = {Dec},
 note = {Bulletin, 論文},
 pages = {45--64},
 title = {地方財政における財政規律の維持・強化のルール},
 year = {2010}
}