@article{oai:barrel.repo.nii.ac.jp:00003534,
 author = {石川, 業},
 issue = {3},
 journal = {産業経理},
 month = {Oct},
 pages = {92--102},
 title = {資本金及び資本準備金の捉え方と現物出資に係る会計処理},
 volume = {64},
 year = {2004}
}