@article{oai:glim-re.repo.nii.ac.jp:00000447, author = {米山, 正樹 and Yoneyama, Masaki}, issue = {3}, journal = {學習院大學經濟論集, The journal of Faculty of Economics, Gakushuin University}, month = {Dec}, note = {application/pdf}, pages = {189--198}, title = {臨時償却と減損処理 : 残された検討課題}, volume = {39}, year = {2002}, yomi = {ヨネヤマ, マサキ} }