@article{oai:fukuyama-u.repo.nii.ac.jp:00006344,
 author = {平田, 宏二},
 issue = {1},
 journal = {福山大学経済学論集},
 month = {Apr},
 note = {P(論文)},
 pages = {81--109},
 title = {市町村合併の財政的研究 -福山市と周辺4町の合併をめぐって-},
 volume = {33},
 year = {2008}
}