@article{oai:oiu.repo.nii.ac.jp:00001002,
 author = {田村, 威文 and Tamura, Takefumi},
 issue = {特別号},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Mar},
 note = {P, 論文, Article},
 pages = {49--58},
 title = {会計規制の必要性と受入可能性},
 volume = {12},
 year = {1999},
 yomi = {タムラ, タケフミ}
}