@article{oai:ouc.repo.nii.ac.jp:00000031,
 author = {山本, 誠 and YAMAMOTO, Makoto},
 issue = {3},
 journal = {大阪商業大学論集, THE REVIEW OF OSAKA UNIVERSITY OF COMMERCE},
 month = {Jan},
 pages = {1--14},
 title = {権利金の会計},
 volume = {10},
 year = {2015},
 yomi = {ヤマモト, マコト}
}