@techreport{oai:shiga-u.repo.nii.ac.jp:00009884,
 author = {赤塚, 尚之},
 issue = {No. J-13},
 month = {May},
 note = {Technical Report, CRR Discussion Paper, Series J, No. J-13, pp. 1-15},
 title = {非金融負債会計の再構築序説（改訂版）},
 year = {2011}
}