@article{oai:sapporo-u.repo.nii.ac.jp:00006721,
 author = {宮川, 昭義 and ミヤカワ, アキヨシ and Miyakawa, Akiyoshi},
 issue = {1},
 journal = {経済と経営},
 month = {Nov},
 note = {P(論文)},
 pages = {45--50},
 title = {退職給付会計基準見直しに関するポイント},
 volume = {43},
 year = {2012}
}