Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) NAKAMURA Toshihiko,Procedures and Distribution Methods for Special Local Allocation Tax to Municipalities and Their Operational Status .,Monthly review of local government,09102744,Japan Research Institute for Local Government,2021,47,507,74-111,https://cir.nii.ac.jp/crid/1390849931332545152,https://doi.org/10.34559/jichisoken.47.507_74