@article{oai:hannan-u.repo.nii.ac.jp:00002307,
 author = {上田, 雅通},
 journal = {阪南論集},
 month = {May},
 note = {P(論文)},
 pages = {29--53},
 title = {会計諸行為間の相互関係（ 1 ）──リトルトン・ジンマーマンの所説─},
 volume = {8},
 year = {1973}
}