@article{oai:doshisha.repo.nii.ac.jp:00013799,
 author = {鵜飼, 哲夫 and Ukai, Tetsuo},
 issue = {1},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Jul},
 note = {研究, application/pdf},
 pages = {104--124},
 title = {無額面株払込剰余金の会計上の性格について},
 volume = {30},
 year = {1978},
 yomi = {ウカイ, テツオ}
}