@article{oai:kwansei.repo.nii.ac.jp:00020564,
 author = {弥永, 真生 and Yanaga, Masao},
 issue = {3},
 journal = {商学論究},
 month = {Mar},
 pages = {207--225},
 title = {のれんの償却 : 会社法の観点から},
 volume = {63},
 year = {2016}
}