Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) SUGAWARA Toshio,"To Read the Municipal Fiscal Year 2021, for Citizens.",Monthly review of local government,0910-2744,Japan Research Institute for Local Government,2023,49,537,29-66,https://cir.nii.ac.jp/crid/1390578072253300352,https://doi.org/10.34559/jichisoken.49.537_29