https://www.mof.go.jp/about_mof/councils/fiscal_system_council/sub-of_fiscal_system/report/kaigaichyosa2607/09.pdf
ʂ̃TCgɃWv悤ƂĂ܂BXΏL̃NNbNĂ
UPLIFTōLȂő̌܂傤IKȉ{Ct܂I