@article{oai:kochi.repo.nii.ac.jp:00005980, author = {村瀬, 儀祐}, journal = {高知論叢. 社会科学}, month = {Nov}, note = {application/pdf}, pages = {1--19}, title = {直接原価計算と課税所得計算}, volume = {54}, year = {1995} }