@article{oai:shizuoka.repo.nii.ac.jp:00004399, author = {佐藤, 誠二}, issue = {1}, journal = {静岡大学経済研究}, month = {Aug}, note = {application/pdf}, pages = {93--109}, title = {ドイツ会計制度と「正規の簿記の諸原則」 : その法性格と獲得方法をめぐる論点}, volume = {1}, year = {1996} }