@article{oai:hannan-u.repo.nii.ac.jp:00002273,
 author = {上田, 雅通},
 issue = {1},
 journal = {阪南論集},
 month = {Jul},
 note = {P(論文)},
 pages = {71--94},
 title = {会計諸行為間の相互関係（2・完）─リトルトン・ジンマーマンの所説─},
 volume = {9},
 year = {1973}
}