@article{oai:n-seiryo.repo.nii.ac.jp:00002067, author = {西森, 亮太}, issue = {53}, journal = {新潟青陵大学短期大学部研究報告}, month = {Mar}, note = {application/pdf}, pages = {137--145}, title = {会社法会計と中小企業会計の再構築についての一考察}, volume = {53}, year = {2023} }