@article{oai:shudo-u.repo.nii.ac.jp:00000385,
 author = {岸 , 悦三 and キシ , エツゾウ and Kishi , Etsuzo},
 issue = {1},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {289--310},
 title = {フランス連結会計規則(5)},
 volume = {44},
 year = {2003},
 yomi = {キシ, エツゾウ}
}