@book{oai:ir.ide.go.jp:00040316,
 author = {Hiroshi, Sato},
 month = {},
 note = {/352/Aj2, application/pdf, OPS002900_003},
 publisher = {Institute of Developing Economies},
 title = {1. Central Budgetary Transfers in South Asia: An Introduction},
 year = {1994}
}