@article{oai:kumadai.repo.nii.ac.jp:00021949,
 author = {Owaki, Shigeaki and 大脇, 成昭},
 journal = {熊本法学},
 month = {Feb},
 note = {application/pdf, 論文(Article)},
 pages = {69--96},
 title = {「財政」と「予算」の概念に関する一考察},
 volume = {113},
 year = {2008}
}