@article{oai:niigata-u.repo.nii.ac.jp:02000077,
 author = {加井, 久雄 and Kai, Hisao},
 journal = {新潟大学経済論集, The Journal of Economics Niigata University},
 month = {Mar},
 pages = {67--89},
 title = {日本鉄道会社の年次報告書における減価償却},
 volume = {110},
 year = {2021}
}