@article{oai:shudo-u.repo.nii.ac.jp:00003435,
 author = {伊藤, 敏安 and Ito, Toshiyasu},
 issue = {2},
 journal = {修道法学, Shudo Law Review},
 month = {Feb},
 note = {P, 論文, Article},
 pages = {27--36},
 title = {ふるさと納税は市区町村間の歳入格差をもたらしているか？},
 volume = {45},
 year = {2023},
 yomi = {イトウ, トシヤス}
}