@article{oai:shudo-u.repo.nii.ac.jp:00003306,
 author = {伊藤, 敏安 and Ito, Toshiyasu},
 issue = {1},
 journal = {修道法学, Shudo Law Review},
 month = {Sep},
 note = {P, 論文, Article},
 pages = {27--46},
 title = {ふるさと納税寄附金はどこからどこに流れているか？},
 volume = {45},
 year = {2022},
 yomi = {イトウ, トシヤス}
}