@article{oai:barrel.repo.nii.ac.jp:00004566,
 author = {石川, 業},
 issue = {3},
 journal = {産業経理},
 month = {Oct},
 pages = {154--166},
 title = {「拠出資本と留保利益の区別」の基礎的な想定と制度会計的な位置づけ},
 volume = {73},
 year = {2013}
}