@article{oai:chukyo-u.repo.nii.ac.jp:00000745,
 author = {中村, 将人 and Nakamura},
 issue = {1},
 journal = {総合政策論叢, JOURNAL of POLICY SUDIES CHUKYO UNIVERSITY},
 month = {Mar},
 pages = {75--98},
 title = {帝国鉄道会計における益金の資本勘定繰入実務 ―複会計システムとの比較―},
 volume = {7},
 year = {2016}
}