@article{oai:toyama-c.repo.nii.ac.jp:00000111,
 author = {加納, 輝尚 and KANOU, Terumasa},
 journal = {富山短期大学紀要},
 month = {Mar},
 pages = {75--86},
 title = {中小企業の会計に関する基本要領と法人税法のと親和性の一考察},
 volume = {48},
 year = {2013},
 yomi = {カノウ, テルマサ}
}