@article{oai:shiga-u.repo.nii.ac.jp:00005913,
 author = {高野, 美之},
 issue = {第146号},
 journal = {彦根論叢},
 month = {Nov},
 note = {Departmental Bulletin Paper, 彦根論叢, 第146号, pp. 1-23, The Hikone Ronso, No.146, pp. 1-23},
 pages = {1--23},
 title = {その他の資本剰余金論 : 企業会計原則・商法規則に関連づけて},
 year = {1970}
}