@article{oai:shudo-u.repo.nii.ac.jp:00003029,
 author = {伊藤, 敏安},
 issue = {1},
 journal = {修道法学, Shudo Law Review},
 month = {Sep},
 note = {P, 論文, Article},
 pages = {59--107},
 title = {市町村のふるさと納税寄附金はどう使われたか？},
 volume = {43},
 year = {2020},
 yomi = {イトウ, トシヤス}
}