@article{oai:shudo-u.repo.nii.ac.jp:00000456,
 author = {中田, 清 and ナカタ , キヨシ and Nakata , Kiyoshi},
 issue = {1},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {67--89},
 title = {ドイツにおける貸借対照表の現代化と企業課税},
 volume = {49},
 year = {2008},
 yomi = {ナカタ, キヨシ}
}