@article{oai:shizuoka.repo.nii.ac.jp:00004472, author = {佐藤, 誠二}, issue = {3-4}, journal = {静岡大学法政研究}, month = {Mar}, note = {application/pdf}, pages = {515--538}, title = {ドイツにおける一九九八年の商法会計法改革}, volume = {5}, year = {2001} }