@article{oai:nagano.repo.nii.ac.jp:00000565,
 author = {中島, 弘人},
 issue = {1},
 journal = {長野大学紀要, BULLETIN　OF　NAGANO　UNIVERSITY},
 month = {Jun},
 note = {application/pdf},
 pages = {94--110},
 title = {財務会計と税務会計の連接に関する考察},
 volume = {15},
 year = {1993}
}