@article{oai:n-seiryo.repo.nii.ac.jp:00001991,
 author = {西森, 亮太},
 issue = {51},
 journal = {新潟青陵大学短期大学部研究報告},
 month = {Mar},
 note = {application/pdf},
 pages = {127--135},
 title = {商法・会社法会計と法人税法会計との関係について －確定決算基準の今日的意義－},
 volume = {51},
 year = {2021}
}