@article{oai:kwansei.repo.nii.ac.jp:00021775,
 author = {阪, 智香 and Saka, Chika},
 issue = {30},
 journal = {総合政策研究},
 month = {Feb},
 pages = {74--82},
 title = {環境負債の会計上の論点},
 year = {2009}
}