@article{oai:ritsumei.repo.nii.ac.jp:00000789,
 author = {藤田, 敬司},
 issue = {1},
 journal = {立命館経営学, 立命館経営学},
 month = {May},
 pages = {1--19},
 title = {「少数株主持分=資本説」の論理展開とJV会計への適用可能性},
 volume = {46},
 year = {2007}
}