@article{oai:hakuoh.repo.nii.ac.jp:00002048,
 author = {青木, 孝暢 and Aoki, Takanobu},
 issue = {2},
 journal = {白鴎大学論集, Hakuoh Daigaku ronshu : the Hakuoh University journal},
 month = {Mar},
 pages = {133--143},
 title = {償却債権取立益勘定における性質の変容 : 費用の打消しから資産の回復へ},
 volume = {31},
 year = {2017}
}