著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) Hirofumi Ito,Can the Local Allocation Tax Break Free of the Doldrums?--Japan's Development of and Difficulties with Fiscal Equalization,Discussion paper series,,Fukuoka : Faculty of Economics,2002-09,2002,3,1-32,https://cir.nii.ac.jp/crid/1520009407964734208,