@article{oai:doshisha.repo.nii.ac.jp:00028557, author = {稲見, 亨 and Inami, Toru}, issue = {2}, journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)}, month = {Sep}, note = {青木真美教授定年退職記念号(Special issue in commemoration of Prof. Mami Aoki's retirement), application/pdf}, pages = {701--711}, title = {ドイツの会計制度改革における規模基準値の改定}, volume = {73}, year = {2021}, yomi = {イナミ, トオル} }