@article{oai:fukuoka-u.repo.nii.ac.jp:00001503, author = {Nagatsuka, Wataru and 長束, 航}, issue = {1}, journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences}, month = {Jun}, note = {application/pdf}, pages = {159--179}, title = {負債概念の再検討 : 債務性を中心として}, volume = {49}, year = {2004}, yomi = {ナガツカ, ワタル} }