@article{oai:barrel.repo.nii.ac.jp:00002907,
 author = {木村, 重義},
 issue = {3},
 journal = {商学討究},
 month = {Nov},
 pages = {61--73},
 title = {会計における「持分」の観念について},
 volume = {13},
 year = {1962}
}