@article{oai:shiga-u.repo.nii.ac.jp:00013858,
 author = {赤塚, 尚之},
 issue = {第427号},
 journal = {彦根論叢, The Hikone Ronso},
 month = {Mar},
 note = {Departmental Bulletin Paper, 彦根論叢, 第427号, pp. 26-43},
 pages = {26--43},
 title = {履行価値による引当金の測定},
 year = {2021}
}