@article{oai:keiho.repo.nii.ac.jp:00001073,
 author = {藤原, 大花 and Fujiwara, Oka},
 issue = {1},
 journal = {大阪経済法科大学経済学論集, The Economic studies},
 month = {Mar},
 pages = {41--74},
 title = {＜論文＞のれんの償却をめぐる論点の再考},
 volume = {45},
 year = {2022},
 yomi = {フジワラ, オオカ}
}