@article{oai:keiho.repo.nii.ac.jp:00000117,
 author = {引地, 夏奈子 and Hikichi, Kanako},
 issue = {2},
 journal = {大阪経済法科大学経済学論集, The Law Review of Osaka University of Economics and Law},
 month = {Mar},
 pages = {23--42},
 title = {＜論文＞負債・持分の区分問題の論点整理},
 volume = {43},
 year = {2020},
 yomi = {ヒキチ, カナコ}
}