@article{oai:doshisha.repo.nii.ac.jp:00014017,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {2},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Aug},
 note = {研究, application/pdf},
 pages = {39--70},
 title = {現代年金会計の機能と特徴},
 volume = {36},
 year = {1984},
 yomi = {カトウ, モリヒロ}
}