@article{oai:kwansei.repo.nii.ac.jp:00020308,
 author = {井上, 達男 and Inoue, Tatsuo},
 issue = {3},
 journal = {商学論究},
 month = {Mar},
 pages = {39--59},
 title = {外貨換算理論とＩＡＳ第21号},
 volume = {56},
 year = {2009}
}