@article{oai:kansai-u.repo.nii.ac.jp:00016590,
 author = {植野, 郁太},
 issue = {3-5},
 journal = {關西大學商學論集},
 month = {Nov},
 note = {創立百周年記念　特輯},
 pages = {247--268},
 title = {制度会計における利子の資産化 : その意義と史的点描},
 volume = {31},
 year = {1986}
}