@article{oai:aska-r.repo.nii.ac.jp:00007803,
 author = {西尾, 林太郎},
 issue = {7},
 journal = {愛知淑徳大学論集. 交流文化学部篇},
 month = {Mar},
 note = {Article},
 pages = {23--34},
 title = {阪谷芳郎と会計法の制定},
 year = {2017}
}