@article{oai:sapporo-u.repo.nii.ac.jp:00007236,
 author = {宮川, 昭義 and ミヤカワ, アキヨシ and Miyakawa, Akiyoshi},
 journal = {札幌大学総合論叢},
 month = {Oct},
 note = {P(論文)},
 pages = {43--68},
 title = {米国企業年金基金の会計報告における利害調整機能},
 volume = {40},
 year = {2015}
}