@article{oai:kwansei.repo.nii.ac.jp:00029274, author = {前田, 高志 and Maeda, Takashi}, issue = {3}, journal = {経済学論究, The journal of economics of Kwansei Gakuin University}, month = {Dec}, pages = {47--65}, title = {固定資産評価基準と「適正な時価」}, volume = {74}, year = {2020} }