@article{oai:rku.repo.nii.ac.jp:00006033,
 author = {長谷川, 哲嘉 and ハセガワ, テツヨシ},
 issue = {2},
 journal = {流通經濟大學論集},
 month = {Oct},
 note = {P(論文)},
 pages = {17--20},
 title = {連結会計処理に関する論点},
 volume = {38},
 year = {2003}
}