@article{oai:hannan-u.repo.nii.ac.jp:00002436,
 author = {御園, 謙吉},
 issue = {2},
 journal = {阪南論集．社会科学編},
 month = {Mar},
 note = {P(論文)},
 pages = {61--72},
 title = {地方自治体の「類似」団体──地方公会計実施に向けての一提言──},
 volume = {54},
 year = {2019}
}