@article{oai:kochi.repo.nii.ac.jp:00006221, author = {村瀬, 儀祐}, journal = {高知論叢. 社会科学}, month = {Mar}, note = {application/pdf}, pages = {1--46}, title = {税配分会計原則の形成プロセスにみる“GAAP”の論理}, volume = {13}, year = {1982} }