@article{oai:fukuoka-u.repo.nii.ac.jp:00001619, author = {Hirakawa, Shigeru and 平川, 茂}, issue = {4}, journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences}, month = {Mar}, note = {application/pdf}, pages = {247--257}, title = {会社法下における確定決算基準の位置付け}, volume = {55}, year = {2011}, yomi = {ヒラカワ, シゲル} }