@article{oai:niigata-u.repo.nii.ac.jp:00007726,
 author = {江部, 秀義},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Mar},
 note = {A standard includes the social norm and the precepts, and a part of the social norm is made a law in order to ensure the compulsivity of the regulations. However, the statute law is not able to keep up with the violent changes of corporate problem. It is so-called inclusive regulations that are to cover this respect. There are inclusive regulations of the accounting standard in the Commercial Code, and these inclusive regulations are just "public accounting custom". These "public accounting custom" indicate "Accounting principles for business enterprises" roughly, and it has developed from the Anglo-Saxon common law of Britain-U.S.A difficult problem existed here because Japan adopted the system of statute law. While having continental law. That is to say, accounting principles for business enterprises that draw the contents of American the accounting system of, have been tried to put into contents of the Commercial Code inclusive regulations inherited from the German law.},
 pages = {187--204},
 title = {商法第32条第2項「公正な会計慣行の斟酌」規定の制定過程の考察},
 volume = {35},
 year = {2006}
}