@article{oai:sapporo-u.repo.nii.ac.jp:00002495,
 author = {宮川, 昭義 and ミヤカワ, アキヨシ and Miyakawa, Akiyoshi},
 issue = {2},
 journal = {経済と経営},
 month = {Mar},
 note = {P},
 pages = {133--147},
 title = {従業員給付会計における割引率適用問題},
 volume = {38},
 year = {2008}
}