@article{oai:oiu.repo.nii.ac.jp:00000996,
 author = {望月, 香苗 and Mochizuki, Kanae},
 issue = {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 = {23--39},
 title = {わが国引当金会計制度の特徴と変遷(1)},
 volume = {12},
 year = {1999},
 yomi = {モチズキ, カナエ}
}