@article{oai:barrel.repo.nii.ac.jp:00003616,
 author = {石川, 業},
 issue = {5},
 journal = {一橋論叢},
 month = {May},
 pages = {428--449},
 title = {資本金及び資本準備金の捉え方と会計処理},
 volume = {131},
 year = {2004}
}