@book{oai:ir.ide.go.jp:00027259,
 author = {Rosario, G. Manasan},
 month = {},
 note = {/338.9/Aj46, application/pdf, ASE001600_006},
 publisher = {Institute of Developing Economies},
 title = {Chapter IV. Fiscal Decentralilzation and the Local Government Code of 1991},
 year = {1992}
}