@article{oai:nebuta.repo.nii.ac.jp:00000349,
 author = {紫関, 正博},
 issue = {2},
 journal = {青森公立大学論纂},
 month = {Mar},
 pages = {31--45},
 title = {ドイツにおける会計文書の簡略化　－最小資本会社の会計の制度状況ー},
 volume = {3},
 year = {2018},
 yomi = {シセキ, マサヒロ}
}