@article{oai:doshisha.repo.nii.ac.jp:00013632,
 author = {西村, 民之助 and Nishimura, Taminosuke},
 issue = {4-5-6},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Mar},
 note = {研究, 徳永清行教授古稀祝賀記念号, application/pdf},
 pages = {466--477},
 title = {租税特別措置法にあらわれた通貨変動の会計的処理法について},
 volume = {25},
 year = {1974},
 yomi = {ニシムラ, タミノスケ}
}