@article{oai:repository.lib.tottori-u.ac.jp:00000121,
 author = {佐藤, 匡 and Satou, Masashi},
 issue = {1},
 journal = {地域学論集 : 鳥取大学地域学部紀要, Regional studies : Tottori University journal of the Faculty of Regional Sciences},
 month = {Aug},
 pages = {95--108},
 title = {ふるさと納税の功罪- ふるさと納税の問題点について -},
 volume = {14},
 year = {2017},
 yomi = {サトウ, マサシ}
}