@article{oai:k-kentan.repo.nii.ac.jp:00000372,
 author = {宗田, 健一 and SOTA, Ken-ichi},
 month = {Mar},
 note = {3, KJ00007901119, 論文},
 pages = {21--28},
 title = {企業会計基準第21号『企業結合に関する会計基準』の一考察},
 volume = {40},
 year = {2009},
 yomi = {ソウタ, ケンイチ}
}