@article{oai:shizuoka.repo.nii.ac.jp:00006494,
 author = {佐藤, 誠二},
 issue = {2},
 journal = {静岡大学経済研究},
 month = {Nov},
 note = {application/pdf},
 pages = {29--48},
 title = {商法会計と税法会計の連携と離反 : 会計法現代化法をめぐる議論},
 volume = {18},
 year = {2013}
}