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仏国初期商法上の会計帳簿の存在意義 －サヴァリー法典に於ける破産計算の特質－ Raison d'etre of the Accounting Book in "Ordonnannce sur le Commerce, 1673" 山添, 昌彦 Yamazoe, Masahiko In 1673,Louis XIV promulgated his Ordinance "Ordonnannce sur le Commerce". This Ordinance contained some accounting rules which we generally recognize as the origin of accounting rules in the present Commercial Law Act. Above all, Title III of the Ordinan 神奈川大学経済学会 1992-01-30 jpn departmental bulletin paper VoR http://hdl.handle.net/10487/2664 https://kanagawa-u.repo.nii.ac.jp/records/11341 AN00114696 0286-8342 商経論叢 27(2) 117 172 https://kanagawa-u.repo.nii.ac.jp/record/11341/files/kana-8-8-2-0006.pdf application/pdf 14.2 MB 2018-11-27