@article{oai:rikkyo.repo.nii.ac.jp:00002293,
 author = {小宮, 靖夫 and Komiya, Yasuo},
 issue = {2},
 journal = {立教經濟學研究},
 month = {},
 note = {P(論文)},
 pages = {81--102},
 title = {会計における基本的前提としての会計主体},
 volume = {46},
 year = {1992}
}