@article{oai:takachiho.repo.nii.ac.jp:00000229,
 author = {桝谷, 奎太 and マスヤ, ケイタ and Masuya, Keita},
 issue = {1-3},
 journal = {高千穂論叢, THE TAKACHIHO RONSO},
 month = {Nov},
 pages = {93--121},
 title = {予算制度の利用とその効果 ― 実態調査の結果報告 ―},
 volume = {55},
 year = {2020}
}