@article{oai:saigaku.repo.nii.ac.jp:00000822,
 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 = {103--113},
 title = {我が国の資産除去債務会計の特徴},
 volume = {8},
 year = {2008},
 yomi = {オオツカ, ヒロノリ}
}