@article{oai:seijo.repo.nii.ac.jp:00001848,
 author = {斉藤, 昭雄},
 issue = {136},
 journal = {成城大學經濟研究},
 month = {Mar},
 note = {P(論文)},
 pages = {143--157},
 title = {会計事象の「実質」をめぐって (中村英雄名誉教授追悼号)},
 year = {1997}
}