@article{oai:cgu.repo.nii.ac.jp:00000468,
 author = {木村, 幾也 and Kimura, Ikuya},
 issue = {2},
 journal = {中央学院大学論叢. 商経関係, The Chuo-Gakuin University Review},
 month = {Nov},
 note = {4, KJ00001824368},
 pages = {169--180},
 title = {関係会社管理会計の前提条件},
 volume = {8},
 year = {1973},
 yomi = {キムラ, イクヤ}
}