@article{oai:aichi-toho.repo.nii.ac.jp:00000054,
 author = {水野, 孝彦 and Mizuno, Takahiko},
 issue = {2},
 journal = {東邦学誌, Journal of Aichi Toho University},
 month = {Dec},
 note = {3, KJ00004250411, 論文, Article},
 title = {ベイコク　FASB　ニヨル　シハイリョク　キジュン　ノ　テンカイ},
 volume = {33},
 year = {2004},
 yomi = {ミズノ, タカヒコ}
}