@article{oai:ritsumei.repo.nii.ac.jp:00000687, author = {藤田, 敬司}, issue = {5}, journal = {立命館経営学, 立命館経営学}, month = {Jan}, pages = {1--24}, title = {オフバランス金融と会計規制の論理}, volume = {42}, year = {2004} }