@article{oai:shinshu.repo.nii.ac.jp:00046169, author = {吉村, 武洋}, issue = {2}, journal = {長野大学紀要, BULLETIN OF NAGANO UNIVERSITY}, month = {Nov}, note = {application/pdf}, pages = {27--42}, title = {森林環境税の導入をめぐる一考察 「長野県森林づくり県民税」を事例に}, volume = {42}, year = {2020} }