@article{oai:sapporo-u.repo.nii.ac.jp:00002538,
 author = {宮川, 昭義 and Miyakawa, Akiyoshi},
 issue = {1},
 journal = {経済と経営},
 month = {Oct},
 note = {P},
 pages = {59--73},
 title = {米国年金会計の黎明期},
 volume = {40},
 year = {2009}
}