@article{oai:shizuoka.repo.nii.ac.jp:00004406, author = {佐藤, 誠二}, issue = {3}, journal = {静岡大学経済研究}, month = {Nov}, note = {application/pdf}, pages = {157--196}, title = {ドイツ商法会計法の構造と意義}, volume = {3}, year = {1998} }