@article{oai:senshu-u.repo.nii.ac.jp:00000427,
 author = {菱山, 淳},
 journal = {会計学研究},
 month = {Mar},
 pages = {61--76},
 title = {ドイツ商法会計における帰属概念の展開},
 volume = {39},
 year = {2013}
}