@techreport{oai:repository.dl.itc.u-tokyo.ac.jp:00042801,
 author = {Mochida, Nobuki},
 month = {Aug},
 note = {application/pdf, forthfoming in Mochida, N., (2008), "Fiscal Decentralization and local finance in Japan", Roultledge., 本文フィルはリンク先を参照のこと},
 title = {Measuring Fiscal Needs: Japan's Experiences},
 year = {2007}
}