@article{oai:kansai-u.repo.nii.ac.jp:02000853,
 author = {柴, 健次 and Shiba, Kenji},
 journal = {セミナー年報},
 month = {Jan},
 pages = {69--103},
 title = {財政意思決定と公会計},
 volume = {2023},
 year = {2024}
}