@article{oai:keiho.repo.nii.ac.jp:00001135,
 author = {岩田, 年浩 and 西谷, 友宏 and Iwata, Toshihiro and Nishitani, Tomohiro},
 issue = {2},
 journal = {大阪経済法科大学経済学論集, The Economic studies},
 month = {Jan},
 pages = {139--171},
 title = {<論文>起業者精神を生かした事業計画書},
 volume = {26},
 year = {2003},
 yomi = {イワタ, トシヒロ and ニシタニ, トモヒロ}
}