@article{oai:rikkyo.repo.nii.ac.jp:00012857,
 author = {荒川, 邦寿 and Arakawa, Kunihisa},
 issue = {4},
 journal = {立教經濟學研究},
 month = {Mar},
 note = {P(論文), 論文, Article},
 pages = {234--199},
 title = {企業結合の法と会計 : 大小会社区分と合併法規改正の問題点をめぐって},
 volume = {38},
 year = {1985}
}