@article{oai:niigata-u.repo.nii.ac.jp:00034105,
 author = {加井, 久雄},
 journal = {新潟大学経済論集},
 month = {Sep},
 pages = {1--47},
 title = {日本鉄道会社の会計規制と報告},
 volume = {109},
 year = {2020}
}