@article{oai:oiu.repo.nii.ac.jp:00000931,
 author = {田村, 威文 and Tamura, Takefumi},
 issue = {3/4},
 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 = {71--79},
 title = {合併会計基準の背景},
 volume = {10},
 year = {1997},
 yomi = {タムラ, タケフミ}
}