@article{oai:seijo.repo.nii.ac.jp:00004016,
 author = {上田, 晋一},
 issue = {1},
 journal = {成城大学社会イノベーション研究, Seijo University, Social innovation studies},
 month = {Feb},
 note = {P(論文)},
 pages = {353--377},
 title = {リスク分担型企業年金の会計処理 : 実務対応報告公開草案第４７号の検討 (村本孜教授退任記念号)},
 volume = {12},
 year = {2017}
}