@article{oai:keiho.repo.nii.ac.jp:00000905,
 author = {山根, 陽一 and Yamane, Yoichi},
 issue = {1},
 journal = {大阪経済法科大学経済学論集, The Economic studies},
 month = {Dec},
 pages = {39--53},
 title = {＜論文＞債権法改正が会計に及ぼす影響 ーﾌｧｲﾅﾝｽ･ﾘｰｽ取引を例にー},
 volume = {34},
 year = {2010},
 yomi = {ヤマネ, ヨウイチ}
}