@article{oai:saigaku.repo.nii.ac.jp:00001003,
 author = {大塚, 浩記 and OTSUKA, Hironori},
 journal = {埼玉学園大学紀要. 経営学部篇, Bulletin of Saitama Gakuen University. Faculty of Management},
 month = {Dec},
 pages = {95--105},
 title = {排出枠取引の会計に関する一考察},
 volume = {4},
 year = {2004},
 yomi = {オオツカ, ヒロノリ}
}