@article{oai:sapporo-u.repo.nii.ac.jp:00001786,
 author = {靍, 日出郎 and ツル, ヒデロウ and Turu, Hideo},
 issue = {3},
 journal = {経済と経営},
 month = {Dec},
 pages = {475--501},
 title = {ドイツ商法および税法における製作原価},
 volume = {22},
 year = {1991}
}