@article{oai:kwansei.repo.nii.ac.jp:00029344, author = {山地, 範明 and Yamaji, Noriaki}, issue = {4}, journal = {商学論究, Journal of Business Administration}, month = {Mar}, pages = {19--31}, title = {特別目的事業体の連結に関する一考察}, volume = {68}, year = {2021} }