@article{oai:doshisha.repo.nii.ac.jp:00014246, author = {鵜飼, 哲夫 and Ukai, Tetsuo}, issue = {5}, journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)}, month = {Jan}, note = {研究, application/pdf}, pages = {20--41}, title = {拠出資本説と創業利得説における2つの論点}, volume = {39}, year = {1988}, yomi = {ウカイ, テツオ} }